A business showed the following account balances at year end.

Accounts receivable 21,700 Equipment 23,900 Prepaid expenses 1,500 Cash 13,000 Flinn, Withdrawals 46,000 Service revenue 113,500 Flinn, Capital 53,900 Notes payable 19,000 Accounts payble 21,300 Wage expense 74,600 Rent expense 27,000 Assuming that all accounts have normal balances, what are the total debits and credits for the trial balance? Select one:

a. $222,300

b. $215,300

c. $169,500

d. $207,700

e. $190,100