Jelly's Grocery Store showed the following account balances at the end of 2020:

Cash	$32,000
Accounts receivable	39,000
Accounts payable	27,000
Revenue	51,000
Rent expense	2,000
Insurance expense	13,600
Salary expense	8,000
Supplies	25,000
Jelly, capital	49,600
Jelly, withdrawals	8,000

If all of the accounts have normal balances, what is the total of the trial balance?

Select one:

A. $86,000

B. $119,600

C. $127,600

D. $255,500

E. $186,600