Journal Entries to Record Each Partner's Investments: Account Debit Credit Wiggins, Capital 78,000 Cash Stokes, Capital 194,500 Land Building Hayes, Capital 96,200 Cash A/R Equipment B. The amount reported as total owners' equity immediately after the investments would be $368,700. What is the journal entries For one to calculate the total owners' equity immediately after the investments, one need to sum up the capital accounts of all the partners such as Total Owners' Equity = Wiggins' Capital Stokes' Capital Hayes' Capital = 78,000 194,500 96,200 = 368,700 Therefore, the amount reported as total owners' equity immediately after the investments would be ?