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 22,500 Building Land 66,600 OB Building 22,500 Land 66,600 Ehsan, Capital. OC Land Building Partnership Exp OD Ehsan, Capital... Building Land 89,100 22,500 89,100 66,600 89,100 22,500 66,600