On January 1,Five Star Services Has the Following Balances: Accounts

Multiple Choice

On January 1,Five Star Services has the following balances: Accounts Receivable $26,000 (debit)
Bad Debts Expense $0
Five Star Services has the following transactions during January: Credit sales of $100,000,collections of credit sales of $87,000,and write-offs of $18,000.Five Star Services uses the direct write-off method.At the end of January,the balance of Accounts Receivable is ________.

A) $15,660
B) $21,000
C) $20,690
D) $39,000