K. Decker, S. Rosen, and E. Toso are forming a partnership. Decker is transferring $52,830 of personal cash to the partnership. Rosen owns land worth $15,120 and a small building worth $75,800, which she transfers to the partnership. Toso transfers to the partnership cash of $11,400, accounts receivable of $32,070 and equipment worth $15,710. The partnership expects to collect $28,863 of the accounts receivable.

Prepare the journal entries to record each of the partners investments

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