Please explain in details, thanks

3. Your ledger accounts have the following balances: Cash 10,000 85,000 Creditors Capital 337,000 250,000 Equipment Sales 325,000 Inventory 50,000 Cost of Sales 250,000 25,000 Drawings 52,000 Expenses 110,000 Debtors What is the balance of the debit and credit columns of the trial balance? A) $747 000 B) $525 000 C) $994 000 D) $785 000