Blitz Pty Ltd has the following accounts and balances listed in its trial balance. Assuming all transactions have been entered correctly, the total debits and credits in the trial balance equal:

Capital $15 000

Cash 2 000

Accounts payable 7 000

Inventory 5 500

Accounts receivable 9 500

Property, plant and equipment 15 000

Loan payable 24 000

Motor vehicles 14 000

a. 61000

b. 31000

c. 43500

d. 46000