Nate is investing in a partnership with Deidre. Nate contributes as part of his initial investment, Accounts Receivable of $60700; an Allowance for Doubtful Accounts of $9706; and $6200 cash. The entry that the partnership makes to record Nate's initial contribution includes a " credit to Nate, Capital for $57200, debit to Accounts Receivable for $51000. credit to Nate, Capital for $66900. Odebit to Allowance for Doubtful Accounts for $9700