Sandhill's Forest Products showed the following account balances at the end of 2021: Cash $ 100050 19500 Accounts Receivable 15100 Accounts Payable Unearned Revenue 990 Sales 148100 71450 59900 Sandhill, Capital Sandhill, Withdrawals Office Supplies Wages Expense Utilities Expense 2590 44600 9000 Assuming all accounts have normal balances, what are the totals for the debit and credit columns in the trial balance? O $235640 O $234650 O $135590 O $164190