On January 1, All City Services has the following balances: Accounts Receivable - $22,000 Bad Debts Expenso - 50 All City has the following transactions during January: Credit sales of $150,000, colections of credit sales of $83,000, and wite- off of $19,000. All City uses the direct write - off method. The amount of Bad Dobts Expense for January is A. $19,000 B. $10,513 C. $34,337 D. $22,000