Exercise 12-2 (Part Level Submission) K. Decker, S. Rosen, and E. Toso are forming a partnership. Decker is transferring $45,010 of personal cash to the partnership. Rosen owns land worth $18,440 and a small building worth $81,210, which she transfers to the partnership. Toso transfers to the partnership cash of $11,680, accounts receivable of $33,400 and equipment worth $21,090. The partnership expects to collect $30,060 of the accounts receivable. (a) Your answer is partially correct. Try again. 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.) Account Titles and Explanation Debit Credit Cash 53440 X Decker, Capital 53440 (To record investment of Decker.) Land 14490 Buildings 81760 Rosen, Capital 96250 (To record investment of Rosen.) Cash 134000 Accounts Receivable 36240 x Equipment 18180 HOME Allowance for Doubtful Accounts 3624 Toso, Capital 64196 T. Cod itt af Tac