paints Ehsan contributed a building at $22,500 and a land valued at $66,600 The journal entry to record this transaction for the partnership is OA Ehsan, Capital...... 89,100 Building. 22,500 Land... 66,600 OB. Land. 22.500 Building. Partnership Exp OC Building. Land Ehsan, Capital.. OD.Ehsan, Capital.. Building Land.. 22.500 66,600 89,100 66.600 89.100 89,100 22,500 66,600