As part of the initial investment, Jackson contributes accounts receivable that had a balance of $37,457 in the accounts of a sole proprietorship. Of this amount, $1,421 is deemed completely worthless. For the remaining accounts, the partnership will establish a provision for possible future uncollectible accounts of $855. The amount debited to Accounts Receivable for the new partnership is

a. $35,181

b. $36,602

c. $37,457

d. $36,036