Inc. showed the following balances in accounts at the end of the first year of operations: Cash $20 Common stock Prepaid insurance 2 Dividends $4 Accounts payable $8 2 Notes payable 12 60 Expenses 50 Accounts receivable 10 Revenues What did Inc. show as total debits on its' trial balance for the end of the first year? $86 $84 $82 $88