Please help answer the questions thank you

PART II. PROBLEMS Provide the answers to the questions related to the problems given below. Problem 1. Partnership Formation (61-68) Torres, Reyes and Santos formed a partnership and invested the following assets and liabilities on July 1, 2021; Fair Market Value Carrying Value Torres: Cash 300,000 300,000 Land 1,000,000 2,000,000 Reyes: Cash 100,000 100,000 Building 2,000,000 1,800,000 Mortgage Payable (200,000) (200,000) Santos: Inventory 550,000 600,000 Delivery vehicle 200,000 150,000 Questions: 61. How much would be the capital of Torres upon formation of the partnership? 62. How much would be the capital of Reyes upon formation of the partnership? 63. How much would be the capital of Santos upon formation of the partnership? 64. How much would be the total cash on July 1, 2021 after recording all the contributions of the partners? 65. At what amount would the Land account appear in the partnership books on July 1. 2021? 66. At what amount would the Building account appear in the partnership books on July 1, 2021? 67. At what amount would the Inventory account appear in the partnership books on July 1, 2021? 68. At what amount would the Delivery Vehicle account appear in the partnership books on July 1, 2021