Please help, the answer I have shaded in red is INCORRECT.

Revalling and contribuung assets to a partnersul Instructions Chart of Accounts Journal Journal Shaded cells have feedback. Instructions MA JOURNAL Score: 59/63 ACCOUNTING EQUATION DESCRIPTION POST. REF. CREDIT ASSETS LIABILITIES EQUITY DATE Dec. 31 DEBIT 67,220.00 Craig Roberts purchased one-half of Ennis Leighton's interest in the Vale and Leighton partnership for $33,260. Prior to the investment land was revalued to a market value of $150,560 from a book value of $83.340. Tony Vale and Ennis Leighton share net income equally. Leighton had a capital balance of $25,400 prior to these transactions. Land Tony Vale, Capital 33.610.00 35,610.00 Ennis Leighton, Capital Required: Dec. 31 Ennis Leighton, Capital 3,755.00 Craig Roberts, Capital 3,755.00 A. On December 31, provide the journal entry for the revaluation of land." B. On December 31, provide the journal entry to admit Roberts. *Refer to the Chart of Accounts for exact wording of Points: 11.24/12