- Bad Dubes Expense 50 and 0 17. h d And then of Accounts Rec DC1580 . On January 1, Five Star Services has the following balances Accounts Receivable $24,000 (debit) Bad Debts Expense 50 Five Star Services has the following transactions during January Credit sales of $140,000, collections of credit sales of $89,000, and write-offs of $17.000. Five Star Services uses the O A 510,807 OB. $75,000 OC. $58,000 OD. 526,742