can you explain what you did

The following is the adjusted trial balance for Baker Services. Credit Accounts Cash Accounts Receivable Prepaid Insurance Office Supplies Land Building Accumulated Depreciation Building Equipment Accumulated Depreciation Equipment Accounts Payable Salaries Payable Debit $31.400 28.000 7.500 2.900 48,000 150.000 $17.500 71,000 7.500 27,000 3.500 A. $180,300 B. $145,300 C. $26.500 $25.000 The following is the adjusted trial balance for Baker Services. Credit Accounts Cash Accounts Receivable Prepaid Insurance Office Supplies Land Building Accumulated Depreciation Building Equipment Accumulated Depreciation Equipment Accounts Payable Salaries Payable Debit $31.400 28.000 7.500 2.900 48,000 150.000 $17.500 71,000 7.500 27,000 3.500 A. $180,300 B. $145,300 C. $26.500 $25.000