Question 3 Ehsan contributed a building at $22.500 and a land valued at $60,000. The journal entry to record this transaction for the partnership is OA Ehsan, Capital. 89,100 Building Land 22,500 66,600 OB Building.. 22,500 Land... 66,600 Ehsan, Capital. OC.Ehsan, Capital... Building. Land.. OD.Land.. Building. Partnership Exp. 89,100 89,100 22,500 66,600 22,500 66,600 89,100