Calculator The accounts in the ledger of Nilles Consulting Co. are listed below. All accounts have normal balances. $6,800 1,300 5,000 2,100 Accounts Payable $1,800 Fees Earned Accounts Receivable 2,800 Insurance Expense Prepaid Insurance 1,000 Land Cash 5,500 Wages Expense Unearned Rent 1,800 Utilities Expense Office Equipment 3,600 Common Stock Dividends 1,000 Retained Earnings Prepare a trial balance. The total of the credits is 300 10,000 5,800 a. $21,300 b. $26,200 c. $22,600 d. $15,800 Pre