K$.$ Decker, S$.$ Rosen, and E$.$ Toso are forming a partnership. Decker is transferring $$54,600$ of personal cash to the partnership. Rosen owns land worth $$10,100$ and a small building worth $$79,600,$ which she transfers to the partnership. Toso transfers to the partnership cash of $$10,800,$ accounts receivable of $$32,200,$ and equipment worth $$18,100.$ The partnership expects to collect $$28,980$ of the accounts receivable.

$($a$)$

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

$54,600$

$($To record investment of Decker.$)$