Naelly is investing in a partnership with Dan. Nate contributes as part of his initial investment, Accounts Receivable of $60,000, an Allowance for Doubtful account of $9,000, and $6,000 cash. The entry that the partnership makes to record Naelly's initial contribution includes

A) debit to Accounts Receivable for $51,000

B) debit to Allowance for Doubtful Accounts for $9,000

C) credit to Nate, Capital for $57,000

D) credit to Nate, Capital for $66,000