$.$ M$.$ Abadie and S$.$ Collier combine their individual sole proprietorships to

start the Abadie $-$ Collier partnership. M$.$ Abadie and S$.$ Collier invest in the

partnership as follows

Book Value Fair Value

Abadie Collier Abadie Collier

Cash $$21,000$ $$6,000$ $$21,000$ $$6,000$

Accounts Receivable $10,0005,00010,0005,000$

Allowance for Doubtful

Accounts $(1,500)(600)(2,100)(900)$

Equipment $15,00024,00013,5009,000$

Accumulated Depreciation $(3,000)(9,000)$

The entries to record the investment will include a credit to:

a$.$ Abadie, Capital of $$41,500.$

b$.$ Collier, Capital of $$19,100.$

c$.$ Abadie, Capital of $$43,000.$

d$.$ Collier, Capital of $$25,100.$