Journalizing Partner's Original Investment Austin Fisher contributed land, inventory, and $21,000 cash to a partnership. The land had a book value of $80,000 and a market value of $150,000. The inventory had a book value of $68,700 and a market value of $63,900. The partnership also assumed a $58,000 note payable owed by Fisher that was used originally to purchase the land Required: Provide the journal entry for Fisher's contribution to the partnership. If an amount box does not require an entry, leave it blank