Suppose that the following transactions occurred during the period: (a) A service fee of 12.400 TL was collected in cash. (b) A utility bill of 1.200 TL was accrued. (c) One of the shareholders withdrew 3.300 TL from the company. (d) 1.500 TL of dividends are declared to shareholders. (e) Depreciation expense of 4.000 TL was recorded. (f) 2.500 TL of interest expense was paid to the bank. (g) 1.700 TL of equipment was purchased on account. Assuming that these are the only information we have, what is the total amount of debits in the trial balance?

a- 19.300 TL

b- 15.300 TL

c- 20.800 TL

d- 26.600 TL

e- other