On 18 X and Y agrees to establish new partner ships with total capital $90,000 divided 1:2 respectively if X transfer Accounts receivable amount $12,000 and allowance for Doubtful debt amount $5,000 and remaining should paid cash what are the cash amount should be paid from > if the new allowance for doubtful debts is 3,000$ ed out of question Select one: O a. 21,000 o b. 23,000 c. 53,000 d. 51,000