Required information Following is a list of accounts and their balances as they appear on Capital Industries' adjusted trial balance. The accounts are listed in alphabetical order. Accounts Payable Accounts Receivable Advertising Expense Cash Common Stock Dividends Interest Revenue Land Notes Payable Rent Expense Retained Earnings Salaries andWages Expense Salaries and Wages Payable Service Revenue Utilities Expense 4,300 $ 8,500 1,500 ? 48,000 9,000 9,200 84,000 15,600 18,000 20,500 37,100 3,800 72,600 4,100 What will be the total of the debit column on Capital Industries' post-closing trial balance