$32.$ On January $1,$ Five Star Services has the following balances:

Accounts Receivable $$25,000($debit$)$

Bad Debts Expense $$0$

Five Star Services has the following transactions during January: Credit sales of $$140,000,$ collections of credit

sales of $$90,000,$ and write$-$offs of $$16,000.$ Five Star Services uses the direct write$-$off method. At the end of

January, the balance of Accounts Receivable is $\_\_\_\_\_\_\_\_.$

A$)$ $$10,286$

B$)$ $$59,000$

C$)$ $$24,889$

D$)$ $$75,000$