Exercise 12-2 (Part Level K. Decker, S. Rosen, and E. Toso are forming a partnership. Decker is transferring $51,580 of personal cash to the partnership, Rosen owns land worth $17,410 and a small building she transfers to the partnership. Tose transfers to the partnership cash of $11,070, accounts receivable of $35,710 and equipment worth $16,110. The (a) of Deckar.) To record (To r CES (a) tically indentea Prepare the journal entries to record each of the partners' investments. (Credit account titles are automa Credit Debit Account Titles and Explanation To record investment of Decker.) y Study To record investment of Rosen.) (To record investment of Toso.)