Good day, can someone check my answer in the fill in the blanks? I only got one correct..thank you so much

Question 4 of 6 6 Points Fill in the blanks: Rodriguez and Ying started a partnership on July 1, 2019. Ying contributes P5,000 cash; accounts receivable recorded value of P50,000 with allowance for doubtful accounts at P5,000; and a piece of land purchased at P200,000 with attached mortgage to a bank for P100,000, but its current market value is at P400,000. The mortgage will be assumed by the partnership a. In the Partnership books, Accounts Receivable will be debited at an amount of 45000 b. In the Partnership books, Land will be debited at an amount of 300000 c. In the Partnership books, Ying, Capital will be credited for 5000