The accounts in the ledger of Monroe Entertainment Co. are listed below. All accounts have normal balances.
Accounts Payable $1,500
Fees Earned $3,600
Accounts Receivable 1,800
Insurance Expense 1,300
Prepaid Insurance 2,000
Land 3,000
Cash 3,200
Wages Expense 1,400
Drawing 1,200
Capital 8,800
Prepare a trial balance. The total of the debits is Select one:
a. $9,700
b. $13,900
c. $11,200
d. $12,700