As part of the initial investment, Jackson contributes accounts receivable that had a balance of $38,560 in the accounts of a sole proprietorship. Of this amount, $1,422 is deemed completely worthless. For the remaining accounts, the partnership will establish a provision for possible future uncollectible accounts of $768. The amount debited to Accounts Receivable for the new partnership is Oa. $38,560 Ob. $37,792 Oc. $37,138 Od. $36,370