At January 1,Davidson Services Has the Following Balances: Davidson

Multiple Choice

At January 1,Davidson Services has the following balances: Davidson has the following transactions during January: Credit sales of $80,000,collections of $76,000,and write-offs of $12,000.
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Davidson uses the direct write-off method.At the end of January,the balance in Accounts receivable is:

A) $16,000.
B) $4,000.
C) $68,000.
D) $28,000.