Nelson Company began operations on December 1, Year 1. The following transactions and adjustments were recorded in December and posted to the companys ledger accounts:

1. 1) Acquired $9,000 cash from the issue of common stock to its stockholders
2. 2) Provided services on account for $7,500
3. 3) Paid $4,500 cash for land
4. 4) Owed $3,000 of salaries expenses to employees for work done in December that will be paid during January
5. 5) Purchased $900 of supplies on account to be used in January
6. 6) Collected $3,900 from customers

What is the total of the debit account balances that will be reported on the company's adjusted trial balance at December 31, Year 1?