Current Attempt in Progress Sheffield Company showed the following balances at the end of its first year: Cash Prepaid insurance $3950 6940 Accounts receivable 5030 Accounts payable 4010 Notes payable 6030 Owner's Capital 2040 Owner's Dividends 1070 Revenues 31700 Expenses 24700 What is the total of accounts with the credit balances for Sheffield Company? O $12990 O $40900 O $43790