A companys financial records report the following accounts and balances at the end of the year:

Accounts payable	$ 4,000
Accounts receivable	4,700
Cash	14,100
Common stock	5,600
Dividends	2,200
Interest expense	18,500
Notes payable	5,200
Prepaid insurance	2,700
Retained insurance	2,400
Service revenue	25,000

What would the company show as its total credits on its trial balance?

a) $39,800

b) $43,400

c) $36,600

d) $42,200

e) $44,400