K. Decker, S. Rosen, and E. Toso are forming a partnership. Decker is transferring $53,440 of personal cash to the partnership. Rosen owns land worth $14,490 and a small building worth $81,760, which she transfers to the partnership. Toso transfers to the partnership cash of $13,400, accounts receivable of $36,240 and equipment worth $18,180. The partnership expects to collect $32,616 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?