Question 1 K. Decker, S. Rosen, and E. Toso are forming a partnership. Decker is transferring $48,300 of personal cash to the partnership. Rosen owns land worth $18,600 and a small building worth $76,700, which she transfers to the partnership. Toso transfers to the partnership cash of $12,200, accounts receivable of $29,800, and equipment worth $14,700. The partnership expects to collect $26,820 of the accounts receivable. AcCount Titles and Explanation Debit Credit (To record investment of Decker.) (To record investment of Rosen.) (To record investment of Toso.)