K. Decker, S. Rosen, and E. Toso are forming a partnership. Decker is transferring $46,700of personal cash to the partnership. Rosen owns land worth $18,100and a small building worth $83,300, which she transfers to the partnership. Toso transfers to the partnership cash of $10,800, accounts receivable of $28,900, and equipment worth $21,200. The partnership expects to collect $26,010of the accounts receivable.

Prepare the journal entries to record each of the partners' investments.