Q/12

You have the following accounts and balances after posting to the general ledger. What is your total debits amount on the trial balance?

Accounts Receivable	$15,000
Land	$70,000
Cash	$20,000
Owner's Equity	$80,000
Sales Revenue	$20,000
Cost of Goods Sold	$15,000
Inventory	$10,000
Miscellaneous Expenses	$1,000
Notes Payable	$31,000

a.) $100,000

b.) $105,000

c.) $115,000

d.) $131,000