Flinnstone Quarry Supplies showed the following account balances at the end of the year:

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?

$$139,300$

$$129,800$

$$200,100$

$$201,300$