Lorenzo, Lucas, and Alonzo are forming a partnership. Lorenzo owns a Truck with a value of $20,000 and a land with a building worth $125,000, which he transfers to the partnership. Lucas is transferring $70,000 of personal cash and a computer with a value of $10,000 to the partnership. Alonzo transfers to the partnership cash of $19,000, and equipment worth $63,000. Instructions: (a) Prepare the journal entries to record each of the partners' investments. (b) What amount would be reported as total owners' equity immediately after the investments?