On January 1, Five Star Services has the following balances: Accounts Receivable - $26,000 (debit) Bad Debts Expense - $0 Five Star Services has the following transactions during January: Credit sales of $110,000, collections of credit sales of $86,000, and write-offs of $17,000. Five Star Services uses the direct write-off method. At the end of January, the balance of Accounts Receivable is OA. $33,000 OB. $13,291 OC. $21,744 OD. $50,000