Row Labels	Sum of NET DEBIT	Sum of NET CREDIT
Accounts Receivable	22200	0
Accumulated Depreciation	0	1100
Allowance for Doubtful Accounts	0	5000
Bad Debt Expense	5000	0
Building	30000	0
Cash	50628	0
Common Stock	0	50000
Computer Supplies	700	0
Depreciation Expense	1100	0
Equipment	17200	0
Insurance Expense	1350	0
Misc. Expense	325	0
Notes Payable	0	26200
Payroll Tax Expense	4200	0
Postage Expense	250	0
Prepaid Insurance	850	0
Rent Expense	7000	0
Repairs Expense	8300	0
Salaries Expense	15900	0
Sales Revenue	0	93800
Supplies	245	0
Supplies Expense	255	0
Training Expense	1700	0
Travel Expense	7397	0
Utilities Expense	1500	0
(blank)	0	0
Grand Total	0	0

2. How much is total liabilities in the trial balance?

• 176,100

• 76,200

• 26,200

• 32,300