Answer:
At the end of​ January, the balance of Accounts Receivable is​ $ 59,000.
Explanation:
Given that,
Accounts Receivable - $ 28,000 ​(debit)
Bad Debts Expense - $ 0
Credit sales - $ 140,000​
collections of credit sales - $ 90,000​
Write minus offs - $ 19,000
Under write minus off method, the chances of bad debts is high which is important to recognized while doing the calculation of accounts receivable.
The balance of accounts receivable is computed below:
= Beginning balance of accounts receivable + credit sales - collection of credit sales - write minus off
=  $ 28, 000 + $ 140,000​ - $ 90,000​ - $ 19,000
= $ 59,000
Thus, at the end of​ January, the balance of Accounts Receivable is​ $ 59,000
