21. Osama Company showed the following balances at the end of its first year: Cash $ 14,000 Prepaid insurance 1,400 Accounts receivable 7,000 Accounts payable 5,600 Notes payable 8,400 Share capital-ordinary 2,800 Dividends 1,400 Revenues 42,000 Expenses 35,000 What did Osama Company show as total credits on its trial balance? a. $60,200. b. $58,800. c. $57,400. d. $61,600. P