Ruther's Company showed the following account balances at the end of the year:

Cash $7,000

Accounts Receivable $3,500

Prepaid Insurance $700

Accounts Payable $2,800

Notes Payable $4,200

Ruther Capital $1,400

Ruther Drawing $700

Revenues $21,000

Expenses $17,500

What did Ruther company list as total credits on their trial balance?

$30,100

$29,400

$28,700

$30,800