Journal entries to record each of Partner's investment in partnership
Sr No.	Account title & Explanation	Debit	Credit
1	Cash	50000
	Capital K.Decker		50000
	(Capital introduced in cash)
2	Long term asset - Land	15000
	Long term asset - Building	80000
	Capital S.Rosen		95000
	(Capital introduced in the form of land & building)
3	Cash	9000
	Accounts Receivable	32000
	Long term asset - Equipment	39000
	Allowance for doubtful debts		3000
	Capital E.Toso		77000
	(Capital introduced in the form of cash,equipment & AR)

What amount would be reported as total owners equity immediately after the investments?

Total owners equity

$