K. Decker, S. Rosen, and E. Toso are forming a partnership. Decker is transferring $45,800 of personal cash to the partnership. Rosen owns land worth $12,200 and a small building worth $76,300, which she transfers to the partnership. Toso transfers to the partnership cash of $11,000, accounts receivable of $31,600, and equipment worth $21,800. The partnership expects to collect $28,440 of the accounts receivable. (a) 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.) Account Titles and Explanation Debit Credit (To record investment of Decker.)