so I just need an explanation on why the answer is $37370? im just confused on what gets a normal debit and a normal credit.

The following are the account balances for Facci Company on December 31. Assume all accounts have normal balances. If the company prepares a trial balance at this time, what will be the debit and credit totals? Cash $11,680 2,300 Accounts Receivable 780 Supplies Building Land Accounts Payable ble Retained Earnings 5,460 9,700 16,500 6,270 300 14,600 5,600 Dividends Fees Earned Salaries Expense Rent Expense Utilities Expense 1,200 350 O a. $28,320 O b. $37,370 O c. $46,420 O d. $74,740