On January 22, 2021, Jackie Tanner invested the following assets in a new sole proprietorship: cash of $18,000; office equipment with a value of $8,000; land with a value of $80,000; building with a value of $150,000. Tanner also transferred to the company a note payable of $25,000 that is secured by the land and building. Instructions Prepare the journal entry to record Tanner's investments in the new business.