K. Anderson, S. White, and E. Martin are forming a partnership. Anderson is investing $46,000 of personal cash to the partnership White owns land with a fair value of $13,800 and a small building with a fair value of $73.600, which she transfers to the partnership. Martin transfers to the partnership cash of $8,280, accounts recelvable of $29,440, and equipment with a fair value of $35, 880 , The partnership expects to collect $26,680 of the accounts receivable. Prepare the journal entries to record each of the partners imvestments. (Credit account titles are outomaticahy indented when the amount is entered. Do not indent manually. Ust all debit entrier before credit entries. If no entry is required, select "No Entry" for the account titles and enter A tor the amminte