Journalizing Partner's Original Investment Xi Lin contributed land, inventory, and $31,000 cash to a partnership. The land had a book value of $78,000 and a market value of $144,000. The inventory had a book value of $51,700 and a market value of $48,100. The partnership also assumed a $56,000 note payable owed by Lin that was used originally to purchase the land. Required: Provide the journal entry for Lin's contribution to the partnership. If an amount box does not require an entry, leave it blank