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 worth $15,000 and a small building worth $80,000 which she transfers to the partnership . Toso transfers to the partnership cash $9,000 accounts receivable $32,000 and equipment worth $39,000. The partnership expects to collect $29,000 of the accounts receivable . (a) prepare the journal entries to record each of the partners investments (b) what amount would be reported as total owners equity immediately after the investments ?