On January 1, A Plus Services has the following balances:
Accounts Receivable $25,000 (debit)
Bad Debts Expense $0
A Plus Services has the following transactions during January: Credit sales of $140,000, collections of credit sales of $90,000, and
of $16,000. A Plus Services uses the direct
method. At the end of January, the balance of Accounts Receivable is ________.