I think this is right but they capital should be 45 each please let me know if I'm off?

32. Alice and Brenda form a partnership. Alice contributes cash of s40,000 and her considerable managerial expertise; Brenda contributes a building costing S80.000, with a fair value ofs90,000 subject to a mortgage loan of s30,000. Alice and Brenda are to be given equal capital balances using the bonus method. Journalize the entry to record the partnership formation on April 1,2016. credit Debit Description Date Partners