37.

As part of the initial investment, Jackson contributes accounts receivable that had a balance of $30,058 in the accounts of a sole proprietorship. Of this amount, $1,227 is deemed completely worthless. For the remaining accounts, the partnership will establish a provision for possible future uncollectible accounts of $639. The amount debited to Accounts Receivable for the new partnership is

a.$28,192

b.$29,419

c.$28,831

d.$30,058