18) Refer to the following trial balance. Credit Debit $19,000 40,000 62,000 17,000 310,000 Cash Accounts Receivable Merchandise Inventory Supplies Land Accounts Payable Notes Payable Common Stock Retained Earnings Dividends Sales Revenue Cost of Goods Sold Salaries Expense Utilities Expense Rent Expense Interest Expense $3,000 25,000 354,000 21,000 6,000 433,000 240,000 15,000 67,000 55,000 5,000 $836.000 $836,000 Totals How much is the gross profit? A) $193,000 B) $56,000 C) $51,000 D) $45,000