Review the trial balance below. When balanced, what are the correct balancing totals for debits or credits? Cash Accounts receivable Debits 100,000 Credits 40,000 Prepaid insurance 5,000 Supplies 8,000 Equipment 110,000 Accumulated depreciation 10,000 Accounts payable 10,000 Unearned revenue 30,000 Notes payable 12,000 Common stock 50,000 Retained earnings 75,000 Dividends 25,000 Service revenue 180,000 Salaries expense 67,000 Rent expense 12,000 Totals 392,000 342,000 A. $348,000 B. $385,000 c. $397,000 OD. $367,000