If a partner provides, as part of her initial investment, accounts receivable with an allowance for doubtful accounts. An amount of the accounts receivable is completely worthless. Which of the following indicate a proper treatment?

a. The accounts receivable and allowance account balances should not be recorded on the books of the partnership.

b. The amount of the account receivable that is worthless should be added to the allowance account balance.

c. The balance of the accounts receivable should be recorded on the books of the partnership minus any amount that is completely worthless

. d. The allowance account should not be carried onto the books of the partnership.