On January 1, Five Star Services has the following balances: Accounts Receivable - $27,000 (debit) Bad Debts Expense - $0 Five Star Services has the following transactions during January: Credit sales of $130,000, collections of credit sales of $85,000, and write-offs of $20,000. Five Star Services uses the direct write-off method. At the end of January, the balance of Accounts Receivable is OA. $30,588 OB. $72,000 OC. $13,077 IOD. $52,000