28. A company has the following accounts and balances in its ledger. Cash: $20 Accounts Receivable: $40 Supplies: $20 Wages Expense: $50 Service Revenue: $150 Common Stock: $85 Dividends: $50 Unearned Revenue: $5 Accounts Payable: $10 Rent Expense: $40 Supplies Expense: $30 The total of the credit column of the trial balance is: a) $500 b) $250 c) $245 d) $235