E12-2 K. Decker, S. Rosen, and E. Toso are forming a partnership. Decker is transferring $50,000 of personal cash to the partnership. Rosen owns land rth $15,000 and a small building worth $80,000, which she transfers to the partnership. foso transfers to the part- nership cash of $9,000, accounts receivable of $32,000, and equipment worth $39,000. The partnership expects to collect $29,000 of the accounts reccivable. Instructions (a) Prepare the journal entries to record each of the partners' investments. (b) W hat amount would be reported as total owners' equity immediately after the investments