For September of operations, the total of the debit entries to the Cash account amounted to $107,000, and the total of the credit entries to the Cash account amounted to $94,000. The beginning cash balance was $10,000. The Cash account has a a) $23,000 debit balance. b) $107,000 debit balance. c) $94,000 credit balance. d) $3,000 credit balance