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 $63,200 $61,800 $60,400 $64,600