23 On January 1, Five Star Services has the following balances: Accounts Receivable $26,000 (debit) Bad Debts Expense $0 8 pts Five Star Services has the following transactions during January: Credit sales of $100,000, collections of credit sales of $87,000, and write-offs of $18,000. Five Star Services uses the direct write-off method. At the end of January, the balance of Accounts Receivable is $15,660 $39,000 $20,690 $21,000