The trial balance of Jeong Company had accounts with the following normal balances: Cash \($5,000,\) Service Revenue \($85,000,\) Salaries and Wages Payable \($4,000,\) Salaries and Wages Expense \($40,000,\) Rent Expense \($10,000,\) Share Capital—Ordinary \($42,000,\) Dividends \($15,000,\) and Equipment \($61,000.\) In preparing a trial balance, the total in the debit column is:

a. $131,000.

b. $216,000.

c. $91,000.

d. $116,000.