A, B & C collaborate on a business idea proposed by 'B'. 'A' has some acres of Land but does not kno

A, B & C collaborate on a business idea proposed by 'B'. 'A' has some acres of Land but does not know anything of the business. So A's Contribution in the firm is just Land whereas he has no headaches of anything related to business. Please note no sale-purchase is involved in land contributed by 'A'. 'B' is an entrepreneur & a business coach and he has an expertise in starting n setting up the business. He has the skills, technical know-how of starting the business from the scratch. He is a business consultant too. He knows all the skills to take business online and hence global. So B's contribution to the firm is his hardwork, skills, some funds as well as his time, labour and expertise. 'B' has a good face value & his business skills are very impressive so 'C' approaches him to invest in his idea & in return he'd enjoy the shares in profit. 'C' is an angel investor & his contribution to the firm is only money & no time.How do we show the contributions made in kind by partner A & C?