Question Help On January 1, A Plus Services has the following balances Accounts Receivable $27,000 (debit) Bad Debts Expense $0 A Plus Services has the following transactions during January: Credit sales of $140,000, collections of credit sales of $89,000, and write-offs of $18,000. A Plus Services uses the direct write-off method. At the end of January, the balance of Accounts Receivable is . Do not round until the final answer. Then round to the nearest whole dollar. O A. $78,000 OB. $60,000 O c. $11,443 D. $28,315