As part of the initial investment, Jackson contributes accounts receivable that had a balance of $27,219 in the accounts of a sole proprietorship of this amount, $1,238 = deemed completely worthless. For the remaining accounts, the partnership will establish a provision for possible future uncollectible accounts of $854. The amount debited to Accounts Receivable for the new partnership is Oa. S25,127 b. 526,365 Oc527219 Od $25,981