Sheffield Company showed the following balances at the end of its first year: Cash $3920 7010 Prepaid insurance 5100 Accounts receivable 4060 Accounts payable 6020 Notes payable Common stock 2060 910 Dividends 31800 Revenues 25700 Expenses What did Sheffield Company show as total credits on its trial balance? $8160 $43940 $44850 $49040