How do you journal

K. Decker, S. Rosen, and E. Toso are forming a partnership. Decker is transferring $47,500of personal cash to the partnership. Rosen owns land worth $15,400and a small building worth $77,400, which she transfers to the partnership. Toso transfers to the partnership cash of $13,300, accounts receivable of $27,000, and equipment worth $20,400. The partnership expects to collect $24,300of the accounts receivable.

Prepare the journal entries to record each of the partners' investments.