Josh Beach contributed land, inventory, and $24,000 cash to a partnership. The land had a book value

Question:

Josh Beach contributed land, inventory, and $24,000 cash to a The land had a book value of $65,000 and a market value of $114,000. The inventory had a book value of $60,000 and a market value of $56,000. The also assumed a $50,000 note payable owed by Beach that was used originally to purchase the land.
Provide the journal entry for Beach’s contribution to the Partnership
A legal form of business operation between two or more individuals who share management and profits. A Written agreement between two or more individuals who join as partners to form and carry on a for-profit business. Among other things, it states...