A company's financial records report the following accounts and balances at the end of the year: $ 3,000 Accounts payable Accounts receivable 3,700 Cash 13,100 4,600 1,200 17,500 Common stock Dividends Interest expense Notes payable Prepaid insurance Retained insurance Service revenue 4,200 1,700 1,400 24,000 What would the company show as its total credits on its trial balance? $36,402 $37.200 $38,400 $32,600 $38,900