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 $11,000 and a small building worth $83,400, which she transfers to the partnership. Toso transfers to the partnership cash of $10,200, accounts receivable of $35,300, and equipment worth $21,900. The partnership expects to collect $31,770 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.) (To record investment of Rosen.) What amount would be reported as total owners' equity immediately after the investments