please show calculation

2. A. Wiggins, L. Stokes, and K. Hayes are forming a partnership on 1/1/2020. Wiggins is transferring $100,000 of personal cash to the partnership. Stokes owns land worth $30,000 and a small building worth $140,000 that both agree are worth that amount, which she transfers to the partnership. Hayes transfers to the partnership cash of $20,000, accounts receivable of $48,000 and equipment worth $28,000. The partnership expects to collect $40,000 of the accounts receivable. Instructions (a) Prepare the journal entries to record each of the partners' investments. Date Account Debit Credit 01/20 cash 100,000 Wiggins, capital 100,000 land 1 (b) What amount would be reported as total owners' equity immediately after the investments? (Show your calculations)