Journalizing Partner's Original Investment Austin Fisher contributed land, inventory, and $35,000 cash to a partnership. The land had a book value of $77,000 and a market value of $136,000. The inventory had a book value of $63,800 and a market value of $59,300. The partnership also assumed a $55,000 note payable owed by Fisher that was used orginally 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