On January 1, Five Star Services has the following balances Accounts Receivable $24,000 (debit) Bad Debts Expense So Five Star Services has the folowing transactions during January Credit sales of $120.000, collections of credit sales of $88.000 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_ O A. $12,467 OB. $56,000 OC. $23,182 OD $39,000