Abbott Company had the following accounts and balances at December 31, 2012. All accounts have normal balances.

Accounts Payable	$165,000
Accounts Receivable	335,000
Cash	315,000
Common Stock	115,000
Fees Earned	725,000
Insurance Expense	63,000
Land	195,000
Rent Expense	165,000
Retained Earnings	113,000
Supplies	65,000
Unearned Revenue	20,000

Required:

What are the totals for debit balances and the credit balances that would appear at the end of Abbott's trial balance? (Hint:Label each account as an asset, liability, equity, revenue, or expense item. Then, considering the normal balance for each account type, add up the accounts that normally have debit balances and enter the total above in the debit column. To check your answer, add up the accounts that normally have credit balances and enter the total above in the credit column. The two totals must agree.)(Omit the "$" sign in your response.)

Abbott Company Trial Balance December 31, 2012
	Debit	Credit
Individual accounts and account balances not shown.
Totals	$	$