A business had the following account balances at year end

Accounts receivable	21,700
Accounts payable	21,300
Unearned revenue	1,600
Cash	13,000
Service revenue	113,500
Flinn, Capital	53,900
Notes receivable	17,500
Salary expense	72,000
Flinn, Withdrawals	46,000
Supplies	4,200
Depreciation expense	15,900

If all the accounts have normal balances, what is the total debit and credit balances for the trial balance?

Select one:

a.

$201,500

b.

$211,800

c.

$190,300

d.

$186,200

e.

$159,500