It is important that you differentiate whether the receipts are for assets (i.e. office equipment, inventory, etc) or for expenses (legal fees, office supplies, travel, etc). If you enter them in a lump sum, keep in mind that all of the expenses or assets will hit the books on the date of the journal entry. For example, if these costs have been incurred over several months, it will appear as though they were incurred on the date of the entry which will skew the financial statements. To answer your question, you will want to set up equity accounts for each partner and can then do a journal entry by debiting the appropriate expense/asset account and crediting each partner's equity account.
