K. Decker, S. Rosen, and E. Toso are forming a partnership. Decker is investing $62,000 of personal cash to the partnership. Rosen owns land with a fair value of $18,600 and a small building with a fair value of $99,200, which she transfers to the partnership. Toso transfers to the partnership cash of $11,160, accounts receivable of $39,680, and equipment with a fair value of $48,360. The partnership expects to collect $35,960 of the accounts receivable. Prepare the journal entries to record each of the partners' investments. (Credit account titles are automatically indented when the amount is entered. Do not indent manually.)