K$.$ Decker. S$.$ Rosen, and E$.$ Toso are forming a partnership. Decker is transferring $$46,700$ of personal cash to the partnership. Rosen owns land worth $$18,100$ and a small building worth $$83,300,$ which she transfers to the partnership. Toso transfers to the partnership cash of $$10,800,$ accounts receivable of $$28,900,$ and equipment worth $$21,200.$ The partnership expects to collect $$26,010$ of the accounts receivable.

$(2)$

Prepare the journal entries to record each of the partners' investments. $($Credit account titles are outhmoltically indented when arnount is entered Do not indent manualhy$)$

Account Titles and Explanation

Debit

Credit

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

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