Chelsea Sports has the following balances on their Trial Balance in random order. Each account contains the balance that is normal for that type of account.

Accounts Payable	$62,800	Building	$75,000
Service Revenue	460,000	Note Payable long term	43,090
Equipment	22,500	Common Stock	120,000
Patent	5,250	Accounts Receivable	102,200
Cash	86,290	Unearned Revenue	15,400
Dividends	12,200	Prepaid Expenses	7,250
Accumulated Depreciation	12,500	Retained Earnings (Beg)	0

What are total expenses for the period?

	A.	$415,300
	B.	$390,900
	C.	$327,800
	D.	$403,100
	E.	$400,600