On January 1, Parking Place Services has the following balances: Accounts Receivable $83,000 (debit) Bad Debts Expense $0 Parking Place Services has the following transactions during January: Credit sales of $100,000, collections of credit sales of $64,000, and write-offs of $13,000. Five Star Services uses the direct write-off method. At the end of January, the balance of Accounts Receivable is $36,000 $93,000 $106,000 $88,000