As part of the initial investment, Jackson contributes accounts receivable that had a balance of $35,788 in the accounts of a sole proprietorship. Of this amount, $1,260 is deemed completely worthless. For the remaining accounts, the partnership will establish a provision for possible future uncollectible accounts of $707. The amount debited to Accounts Receivable for the new partnership is

a.$35,081

b.$34,528

c.$35,788

d.$33,821