Lola Prez, sole proprietor of a hardware business, decides to form a partnership with Petra Hammer. Lolas accounts are as follows: Book Value Market Value Cash $ 40,000 $ 40,000 Accounts Receivable (net) 70,000 65,000 Inventory 150,000 135,000 Land 100,000 120,000 Building (net) 500,000 540,000 Accounts Payable 40,000 40,000 Mortgage Payable 145,000 145,000 Petra agrees to contribute $150,000 for a 30% interest on the new business. Instructions: Journalize the entries to record (a) Lolas investment and (b) Petra investment in a General Journal form.