Ceramic Products, Incorporated reports these account balances at January 1, Year 2 (shown in alphabetical order): Accounts Payable $ 38,000 Accounts Receivable 30,000 Buildings 163,000 Capital Stock 195,000 Cash 23,000 Equipment 30,000 Land 90,000 Notes Payable 34,000 Retained Earnings 59,000 On January 5, Ceramic Products collected $22,000 of its accounts receivable and paid $21,000 on its note payable. In a trial balance prepared on January 6, Year 2, the total of the credit column is: Multiple Choice $326,000. $347,000. $305,000. $327,000