On January $1,$ All City Services has the following balances:

Accounts Receivable $-$$$22,000$

Bad Debts Expense $-$ $$0$

All City has the following transactions during January: Credit sales of $$150,000,$ collections of credit sales of $$83,000,$ and write $-$ offs of $$19,000.$ All City uses the direct write $-$ off method. The amount of Bad Debts Expense for January is

A$.$ $$34,337$

B$.$ $$10,513$

C$.$ $$19,000$

D$.$ $$22,000$