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