Anaccountant for a firm is preparing a post-closing trial balance and has the following figures that represent all debit and credit accounts:

Cash: 100,000

Accounts Receivable: 20,000

Accounts Payable: 50,000

Accumulated Depreciation: 20,000

Prepaid Rent: 10,000

Equipment: 40,000

Capital Stock: 80,000

Retained Earnings: 20,000

What should the matching totals in the debit and credit columns be when the trial balance is prepared?

A. 100,000

B. 150,000

C. 170,000

D. 190,000