16. HMS Company showed the following balances at the end of 2019: Cash... Prepaid insurance Accounts receivable Accounts payable. Notes payable... Share capital-ordinary Dividends Revenues. Expenses $ 17,000 1,400 7,000 ..5,600 .8,400 2,800 .. 1,400 45,000 35,000 What did HMS Company show as total debit on its trial balance? (2 points) $63,200 $64,600 $60,400 $61,800