18) On January 1, 2019, the Accounts Receivable of Linda Company had a debit balance of $20,000. During January, the company provided services for $600,000 on account. The company collected $250,000 from its customers on account in January. What was the ending balance in the Accounts Receivable account at the end of January? a. $350,000 b. $620,000 c. $370,000 d. $600,000 19) Education of All sells tickets in advance for their weekly productions and records the proceeds as Unearned Revenue. At the end of each month, Education for All makes an adjusting entry to account for the tickets used during the month (ticket revenue). On March 1, the Unearned Revenue account had a credit balance of $4,000. During March, they sold 300 tickets at $20 each and 250 tickets were used during the month. What is the balance in Unearned Revenue at the end of March? a. Credit balance of $5,000 b. Debit balance of $4,000 c. Credit balance of $1,000 d. Debit balance of $5,000 20) The following are the current month's balances for Toys Galore: Accounts Payable $8,000 Revenue 10,000 Cash 5,000 Expenses 1,750 Furniture 12,000 Accounts Receivable 14,000 Jones, Capital 8,250 Notes Payable 6,500 What is the total amount of debits for the trial balance? a. $26,000 b. $27,750 c. $31,000 d. $32,750