A Wiggins, L$.$ Stokes, and K Hayes are forming a partnership. Wiggins is transferring $$93,000$ of personal cash to the partnership. Stokes owns land worth $$27,000$ and a small building worth $$205,000,$ which she transfers to the partnership. Hayes transfers to the partinership cash of $$19,000,$ accounts receivable of $$47,700$ and equipment worth $$35,000.$ The partnership expects to collect $$45,000$ of the accounts receivable.

$($a$)$

Prepare the journal entries to record each of the partners investments. $($Geditaccoumt titles are automatically indented when amount is entered. Do not indent manually Listalldeht entries before creditendries$)$

Account Titles and Explanation

$$

Stokes Capited

$($To record investment of Wiggins$)$

$$

$$

$($To record investment of Stokes$)$

$$

$$

$$

$$

$$

$($To record investment of Hayes$)$

Debit

$$

$$

$$

$$

$$

$$

$$

$$

$$

$$

$$

$$

$$

$$