A company had the following accounts and balances year$-$end:

Cash

Accounts receivable

Accounts payable

Fees earned

Rent expense.

Insurance expense

Supplies

Sam, Capital

Sam, Withdrawals

If all of the accounts have normal balances, what are the totals for the trial balance?

A$.$ $$45,200.$

B$.$ $$67,000.$

C$.$ $$104,800.$

D$.$ $$209,600.$

E$.$ $$186,600.$