Brian and Steven are combining their two proprietorships to form a partnership. Brian's proprietorship as $4,500 of accounts receivable and an allowance for doubtful accounts of $500. The partners agree that the fair value of the accounts receivable is $3,800. The entry that the partnership makes to record Brian's initial contribution includes a: O a. debit to Bad debt expense for $200. O b. credit to Allowance for doubtful accounts for $200. Oc. debit to Accounts receivable for $3,800. O d. debit to Accounts receivable for $4,500. 4