Cerner Company showed the following balances at the end of its first year:

Cash $ 5,000

Prepaid insurance 500

Accounts receivable 2,500

Accounts payable 2,000

Notes payable 3,000

Cerner, Capital 1,000

Cerner, Drawing 500

Revenues 15,000

Expenses 12,500

What did Cerner Company show as total credits on its trial balance?

a. $21,500

b. $21,000

c. $20,500

d. $22,000