Question $14$

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The unadjusted Trial Balance for Galloway Company shows the following accounts $($in alphabetical order$)$ on December $31.$ Each account shown has a normal balance.

$\backslash$table$[[$Accounts Receivable,$79,200],[$Building$,323,400],[$Cash$,33,600],[$Common Stock,$438,000],[$Dividends$,15,000],[$Land$,124,800],[$Rent Expense,$14,400],[$Retained Earnings, Jan $1,129,600],[$Service Revenue,$67,800]]$

Utilities Expense

$?$

Assuming the Trial Balance is in balance, determine Galloway Company's Utilities Expense for the year:

Select one:

A$.$ $$45,000$

B$.$ $$23,400$

C$.$ $$17,400$

D$.$ $$57,000$