On January 1, A Plus Services has the following balances Accounts Receivable $28,000 (debit) Bad Debts Expense S0 A Plus Services has the following transactions during January: Credit sales of $140,000 colections of credit sa es o direct write- off method. At the end of January, the balance of Accounts Receivable is 9 000and write of S7 00. API Services uses the Do not round until the final answer. Then round to the nearest whole dolla O A. $26,444 OB. $61,000 C. $10,929 O D. $78,000