1- Given the following list of accounts with normal balances, what are the trial balance totals of the debits and credits?

Cash	$1,100
Accounts Receivable	800
Capital	1,900
Withdrawals	500
Service Fees	1,000
Rent Expense	500

A) $2,900 debit, $2,900 credit

B) $3,900 debit, $3,900 credit

C) $2,000 debit, $2,000 credit

D) $1,200 debit, $1,200 credit

2- Given the following list of accounts with normal balances, what are the trial balance totals of the debits and credits?

Cash	$1000
Equipment	500
Accounts Payable	350
Capital	900
Service Fees	1000
Salaries Expense	750

A) $3,250 debit, $3,250 credit

B) $1,125 debit, $1,125 credit

C) $4,500 debit, $4,500 credit

D) $2,250 debit, $2,250 credit