Accounts Receivable - $21.000 Bad Debts Expense - 50 All City has the following transactions during January. Credit sales of $110.000, collections of credit sales of $85,000 and write-offs of $17,000 Al Cy uses the direct write-off method. The amount of Bad Debts Expense for January is OA $22,000 OB. $13.136 OC. $21.000 OD. $17.000