How did they come up with this answer? Please explain it to me . thank you alot

Sarah and lucy formed a partnership by combining their sole trader business, contributing the following to the new partnership (all figures in thousands). Sarah contributed cash of $54 and land with a fair value of $390 that had cost $108. The partnership also assumed Sarah's business overdraft of $144. Lucy contributed cash of $120 and equipment that cost, and she had accumulated depreciation of $70 with a fair value of $84. The partnership also assumed Lucy's accounts receivable of $22 and the provision for bad debts of $2. Prepare the journal entries to record the investment by both partners. 11 Credit Debit 54 12 13 390 Account Title & Explanation Cash Land Bank Overdraft Sarah's, capital (To record investment made by Sarah) 14 144 300 15 16 17 18 120 22 19 Cash Accounts Receivable Equipment Allowance for Doubtful Accounts Lucy's, capital (To record investment made by Lucy) 2 21 22 23 224 24 25