As Part of the Initial Investment, Omar Contributes Accounts Receivable

As part of the initial investment, Omar contributes accounts receivable that had a balance of $22,500 in the accounts of a sole proprietorship. Of this amount, $2,000 is 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) $19,000
B) $22,500
C) $21,000
D) $20,500