Exercise 12-02 a-b (Part Level Submission) (Video) K. Decker, S. Rosen, and E. Toso are forming a partnership. Decker is transferring $52,600 of personal cash to the partnership. Rosen owns land worth $17,100 and a small building worth $79,100, which she transfers to the partnership. Toso transfers to the partnership cash of $12,800, accounts receivable of $33,700, and equipment worth $21,300. The partnership expects to collect $30,330 of the accounts receivable. (a) Your answer is correct 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 Cash 52600 52600 Decker, Capital To record investment of Decker.) Land 17100 79100 Buildings Rosen, Capital 96200 To record investment of Rosen.) Cash 12800 Accounts Receivable 33700 21300 Equipment Allowance for Doubtful Accounts 3370 Toso, Capital 64430 To record investment of Toso.) Click if you would like to Show Work for this question: Open Show Work What amount would be reported as total owners' equity immediately after the investments? Total owners' equity Click if you would like to Show Work for this question: Open Show Work