Journalizing partner's original investment

Xi Lin contributed land, inventory, and $$38,600$ cash to a partnership. The land had a book value of $$128,500$ and a market value of $$187,400.$ The inventory had a book value of $$53,500$ and a market value of $$45,100.$ The partnership also assumed a $$37,600$ note payable owed by Lin that was used originally to purchase the land. Journalize the entry for Lin's contribution to the partnership. If an amount box does not require an entry, leave it blank.