On January 1, A Plus Services has the following balances:

Accounts Receivable $25,000 (debit)

Bad Debts Expense $0

A Plus Services has the following transactions during January: Credit sales of $140,000, collections of credit sales of $90,000, and

writeoffs of $16,000. A Plus Services uses the direct writeoff method. At the end of January, the balance of Accounts Receivable is ________.

A.

$10,286

B.

$75,000

C.

$24,889

D.

$59,000