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.

$190,100

b.

$215,300

c.

$222,300

d.

$207,700

e.

$169,500