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$.$ $$22,500$

b$.$ $$18,000$

c$.$ $$19,500$

d$.$ $$21,000$