K$.$ Decker, S$.$ Rosen, and E$.$ Toso are forming a partnership. Decker is transferring $$48,300$ of personal cash to the partnership. Rosen

owns land worth $$18,600$ and a small building worth $$76,700,$ which she transfers to the partnership. Toso transfers to the

partnership cash of $$12,200,$ accounts receivable of $$29,800,$ and equipment worth $$14,700.$ The partnership expects to collect

$$26,820$ 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.$)$

Attempts: $2$ of $5$ used

$($b$)$

What amount would be reported as total owners' equity immediately after the investments?

Total owners' equity