Answer:
end of January  balance in the accounts receivable account should be $65900
Explanation:
given data 
accounts receivable = $70,000
customers on account = $18,400
account totaling = $14,300
services to be provided  = $6,800
to find out
balance in the accounts receivable account
solution
balance in the accounts receivable account will be find as 
Balance of Accounts Receivable = Beginning balance + Revenue from earned services - Collections during the period     ........................1
put here value 
Balance of Accounts Receivable  = 70000 + 14300 - 18400
Balance of Accounts Receivable  = $65900
so  
end of January  balance in the accounts receivable account should be $65900