How do I calculate the capital that Krug has ?

Dave Krug contributed $2,800 cash along with inventory and land to a new partnership. The inventory had a book value of $2,600 and a market value of $5,600. The land had a book value of $3,200 and a market value of $8,600. The partnership also accepted a $4,800 note payable owed by Krug to a creditor. Prepare the partnership's journal entry to record Krug's investment. View transaction list Journal entry worksheet Record the investment of Krug. Note: Enter debits before credits. Transaction Credit General Journal Cash Inventory Land Note payable D. Krug, Capital Debit 2,800 5,600 8,600 4,800 Record entry Clear entry View general journal