On January 11,2018, Olivia and David organize as a partnership called the Landing Zone. Olivias initial net investment in The Landing Zone is $30,000, made up of $7,000 in cash, equipment with a fair value of $33,000, and a $10,000 note payable reflecting a bank loan for the business due in six months. Davids initial investment is cash of $10,000. Record the entries in Journal. Prepare balance sheet for the partnership.