When accounts receivable are transferred into a partnership, at what amount should they be recorded?

Question:

When are transferred into a partnership, at what amount should they be recorded?

Accounts Receivable
Accounts receivables are debts owed to your company, usually from sales on credit. Accounts receivable is business asset, the sum of the money owed to you by customers who haven’t paid.The standard procedure in business-to-business sales is that...