Rusthe Company showed the following balances at the end of its first year: Cash $ 17,000 Prepaid insurance 1,400 Accounts receivable 7,000 Accounts payable 5,600 Notes payable 8,400 Share capital-ordinary 2,800 Dividends 1,400 Revenues 45,000 Expenses 35,000 What did Rusthe Company show as total credits on its trial balance? a. $61,800 O b. $64,600 O c. $63,200 O d. $60,400