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 10,000 5,000 10,000 5,000 Allowance for Doubtful Accounts (1,500) (600) (2,100) (900) Equipment 15,000 24,000 13,500 9,000 Accumulated Depreciation (3,000) (9,000) The entries to record the investment will include a credit to: a. Abadie, Capital of $44,500. Ob. Abadie, Capital of $42,400. Oc. Collier, Capital of $28,100. Od. Collier, Capital of $26,000..