Bob is investing in a partnership with Andy. Bob contributes as part of his initial investment Accounts Receiveable of $120,000; an allowance for doubtful accounts of $18,000 and $12,000. The entry that the partnership makes to record Bob's initial contributions includes a: a. credit to Bob, capital $132,000 b. debit to accounts receivable for $102,000 c. credit to Bob, capital for $114,000 d. debit to allowance for doubtful accounts $18,000