Bertoli Company showed the following balances at the end of its first year: Cash $ 4,000 Prepaid insurance 7,000 Accounts receivable 8,000 Accounts payable 4,000 Notes payable 7,000 Owners Capital 3,000 Owners Drawings 2,000 Revenues 32,000 Expenses 25,000 What did Bertoli Company show as total credits on its trial balance? a. $14,000 b. $46,000 c. $44,000 d. $48,000