A company's accountant is trying to prepare an adjusted trial balance from the list of accounts below. 96 Cash Retained Earnings Prepaid Rent Salaries Expense Equipment Service Revenue Miscellaneous Expense Supplies Dividends Accounts Payable Common Stock $ 12,000 31,000 2,000 15,000 68,000 40,000 10,000 4,000 3,000 5,000 38,000 What is the total amount of debits