As part of the initial investment, Jackson contributes accounts receivable that had a balance of $22,500 in the accounts of a sole proprietorship. Of this amount, $3,000 is deemed completely worthless. For the remaining accounts, the partnership will establish a provision for possible future uncollectible accounts of $1,500 . The amount debited to Accounts Receivable for the new partnership is

a. $18,000
b. $22,500
c. $21,000
d. $19,500


d

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