Mr$.$ Balog owns Balog Arborists. He has a list of accounts he believes should be used to create the post$-$closing trial balance; however, he is not correct in his assumptions and the accountant is on vacation. Determine which accounts should appear on Balog Arborists' post$-$closing trial balance and calculate the value of the debit and credit balance sides. What is the value of the post$-$closing trial balance when debits equal credits?

Ben Balog, Drawing $ $800$ Telephone$/$Cell Expense $ $450$

Rent Expense $2,000$ Prepaid Insurance $1,050$

Equipment $3,300$ Truck $12,500$

Accum. Depr.$$Equip$.900$ Accounts Payable $4,000$

Tree Removal Fees $6,200$ Office Supplies $760$

Accounts Receivable $1,900$ Wages Expense $1,560$

Ben Balog, Capital $15,000$ Wages Payable $1,790$

Cash $2,180$ Advertising Expense $2,225$

a$.$ $$27,090$

b$.$ $$22,590$

c$.$ $$21,690$

d$.$ $$27,890$