A Wiggins, L. Stokes, and K. Hayes are forming a partnership. Wiggins is transferring $75,000 of personal cash to the partnership. Stokes owns land worth $24,000 and a small building worth $110,000, which she transfers to the partnership. Hayes transfers to the partnership cash of $17.500, accounts receivable of $47,700 and equipment worth $30,000. The partnership expects to collect $45.000 of the accounts receivable. (a) Prepare the journal entries to record each of the partners investments. (Credit account titles are automatically indented when amount is entered. Do not indent manually. List all debit entries before credit entries) Account Titles and Explanation Debit Credit