Refer to the following adjusted trial balance after the first year of operations. Debit Credit Accounts Cash Accounts Receivable Office Supplies Equipment Accumulated Depreciation-Equipment Accounts Payable Salaries Payable $1,700 8,000 400 31,300 $3,000 1,400 700 400 3,500 Unearned Revenue Common Stock Dividends 2,000 OA. $32,400 B. $34,400 O c. $37,900 O D. $36,400 Refer to the following adjusted trial balance after the first year of operations. Debit Credit Accounts Cash Accounts Receivable Office Supplies Equipment Accumulated Depreciation-Equipment Accounts Payable Salaries Payable $1,700 8,000 400 31,300 $3,000 1,400 700 400 3,500 Unearned Revenue Common Stock Dividends 2,000 OA. $32,400 B. $34,400 O c. $37,900 O D. $36,400