Refer to the following trial balance. Credit Cash Accounts Receivable Merchandise Inventory Supplies Land Accounts Payable Notes Payable Common Stock Retained Eamings Dividends Debit $20,000 40,000 65,000 16,000 320,000 $4,000 21,000 345,000 26,000 6.000 O A. $213,000 B. $71.000 C. $65,000 D. $76,000 21,000 345,000 26,000 6,000 433,000 Notes Payable Common Stock Retained Earnings Dividends Sales Revenue Cost of Goods Sold Salaries Expense Utilities Expense Rent Expense Interest Expense Totals 220,000 16,000 67,000 54,000 5,000 $829,000 $829,000 How much is the gross profit? O A. $213,000 B. $71,000 C. $65,000 D. $76,000