As part of the initial investment, Jackson contributes accounts receivable that had a balance of $33,345 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 $760. The amount debited to Accounts Receivable for the new partnership is a. $31,923 b. $32,585 c. $33,345 d. $31,163