K. Harrin, S. Robinson, and E, Garcia are forming a partnership. Harrin is investing $49,000 of personal cash to the partnership. Robinson owns land with a fair value of $14,700 and a small building with a fair value of $78,400, which she transfers to the partnership. Garcia transfers to the partnership cash of $8.820, accounts receivable of $31,360, and equipment with a fair value of $38,220. The partnership expects to collect $28,420 of the accounts receivable. Prepare the journal entries to record each of the partners' investments. (Credit account titles are automatically indented when the amount is entered. Do not indent manualy List all debit entries before credit entries. If no entry is nequirnd, select "No Entry" for the account titles and enter Ofor the amounts) What amount would be reported as total partners' equity immediately after the investments? Total partners' equity