18. List 5 characteristics of a partnership 19. What is the difference between a general partner and a limited partner? 20. K. Larry, S. Moe, and E. Curly are forming a partnership. Larry is transferring $51,960 of personal cash to the partnership. Moe owns land worth $19,510 and a small building worth $75,760, which she transfers to the partnership. Curly transfers to the partnership cash of $11,460, accounts receivable of $32,770 and equipment worth $16,190. The partnership expects to collect $29,493 of the accounts receivable. a. Prepare the journal entries to record each of the partners' investments. b. What amount would be reported as total owners' equity immediately after the investments