A Ltd, B Ltd and C Ltd formed a joint operation on 1 July 2018. Each operator has a one third interest in the joint operation. The initial contribution was as follows: Prior to the establishment of the joint operation, both B Ltd and C Ltd recognised PPE under the cost method. A Ltd is the joint operation manager and receives a management fee of $15,000 per year. When recording the initial contribution, B Ltd will debit accumulated depreciation by: $15,000 $9,000 $6,000 $12,000