k decker s rosen and e toso are forming a partnership . decker is transferring $50,000 of personal cash to the partnership . rosen owns land worth $15,000 and a small building worth $80,000 which she transfers to the partnership . Toso transfers to the partnership cash $9,000 accounts receivable f $32,000 and equipment worth $39,000. the partnership expects to collect $29,000 of the accounts receivable (a)prepare a journal entries to record each of the partners investments (b) whats amount would be reported as total owners equity immediately after the investments ?