Flinns Fost Products showed the following account balances at the end of 2019:

Cash.............................................. $ 62,000

Accounts Receivable...................... 21,000

Accounts Payable........................... 16,600

Unearned Revenue........................ 1,200

Sales.............................................. 112,000

Flinn, Capital.................................. 71,500

Flinn, Withdrawals......................... 62,000

Office Supplies............................... 2,800

Wages Expense.............................. 45,000

Utilities Expense............................ 8,500

Assuming all accounts have normal balances, what are the totals for the debit and credit columns in the trial balance?

Select one:

a. $139,300

b. $200,100

c. $201,300

d. $129,800