Journalizing Partner's Original Investment Austin Fisher contributed land, inventory, and $27,000 cash to a partnership. The land had a book value of $75,000 and a market value of $135,000. The inventory had a book value of $56,800 and a market value of $52,300. The partnership also assumed a $54,000 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