K. Decker, S. Rosen, and E. Toso are forming a partnership. Decker is transferring $51,100 of personal cash to the partnership. Rosen owns land worth $12,780 and a small building worth $75,410, which she transfers to the partnership. Toso transfers to the partnership cash of $12,770, accounts receivable of $36,330 and equipment worth $16,620. The partnership expects to collect S32,697 of the accounts receivable. Prepare the journal entries to record each of the partners' investments. (Credit account titles are automatically indented when amount is entered. Do not indent manually.)