Journalizing Partner's Original Investment Xi Lin contributed land, inventory, and $31,000 cash to a partnership. The land had a book value of $59,000 and a market value of $110,000. The inventory had a book value of $65,100 and a market value of $60,500. The partnership also assumed a $42,000 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