Hannah Company showed the following balances at the end of its first year: Cash $ 8,700 Prepaid insurance 9,400 Accounts receivable 7,000 Accounts payable 5,800 Notes payable 9,400 Owner's Capital Owner's Drawings 1,400 Revenues 39,000 Expenses 30,000 What did Hannah Company show as total credits on its trial balance? 2,300 . $62,900 Oa. $56,500 O b. $70,900 Oc. $61,500 d