On January 1, Five Star Services has the following balances: Accounts Receivable - $24,000 (debit) Bad Debts Expense - $0 Five Star Services has the following transactions during January: Credit sales of $120,000, collections of credit sales of $87,000, and write - offs of $18,000. Five Star Services uses the direct write - off method. At the end of January, the balance of es Accounts Receivable is