The post-closing trial balances of two proprietorships on January 1, 2022, are presented below. Sorensen and Lucas decide to form a partnership. Sunland Company, with the following agreed upon valuations for noncash assets. All cash will be transferred to the partnership. and the partmership will assune all the llabilities of the two proprietorships. Prepare separate journal entries to record the transfer of each proprietorship's assets and liabilities to the partnership. fCredit acoount thes are outomaticaly indented when amount is entered Do not indent manualhi)