Partner B is investing in a partnership with Partner A. B contributes as part of his initial investment, Accounts Receivable of $60,000; an Allowance for Doubtful Accounts of $9,000; and $6,000 cash. The entry that the partnership makes to record Bs initial contribution includes a:

a) credit to B, Capital for $57,000.

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

c) credit to B, Capital for $66,000.

d)debit to Accounts Receivable for $61,000.