Nate is investing in a partnership with Deidre. Nate contributes as part of his initial investment, Accounts Receivable of $60,000; an Allowance for Doubtful Accounts of $9,000; and $6,000 cash. The entry that the partnership makes to record Nate's initial contribution includes a O a. Debit to Allowance for Doubtful Accounts for $9,000 O b. Credit to Nate, Capital for $57,000 OC. Debit to Accounts Receivable for $51,000 O d. Credit to Nate, Capital for $66,000