Ehsan contributed a building at $22,500 and a land valued at $66.600 The journal entry to record the transaction for the partnership OALand 22,500 Building 66,000 Partnership Exp On Ehsan, Capital 80,100 Building. Land.. Oc. Building. Land Ehsan, Capital. OD. Ehsan, Capital.. Building.. Land. 22,500 66,600 89,100 80,100 22,500 66,600 89,100 22,500 66,600