The account balances for Creative Band, Inc. as of May 31, 2009, are listed below:

Accounts Payable..................$12,000

Equipment..........................$18,000

Accounts Receivable.............$14,000

Land...................................$52,000

Building.................................$42,000

Notes Payable.....................$30,000

Cash......................................$8,000

Capital Stock......................$92,000

On June 3, Creative Band, Inc collected $4,000 of its accounts receivable and paid$7,000 of its accounts payable. In addition, 2,000 of additional shares of capital stock are issued for $5,600.

Refer to the above data. In a trial balance prepared on May 31, 2009, the sum of the debit column is:

a)$120,000. b)$134,000 c)$156,000. d)Some other amount plz explain