$[20\%]$ M$.$ Flaherty, P$.$ Denny, and G$.$ Newman are forming a partnership. Flaherty is transferring $$75,000$ of personal cash to the partnership. Denny owns land worth $$22,000$ and a small building worth $$120,000,$ which she transfers to the partnership. Newman transfers to the partnership cash of $$14,000,$ accounts receivable of $$48,000$ and equipment worth $$28,000.$ The partnership expects to collect $$43,000$ of the accounts receivable.

Instructions: $($a$)$ Prepare $($separate$)$ journal entries to record each of the partners' investments. What amount would be reported as total owners' equity immediately after the investments?

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