The accounts in the ledger of Monroe Entertainment Co. are listed below. All accounts have normal balances. $1,500 Fees earned Accounts payable Accounts receivable Insurance expense 1,800 500 Rent expense Land Supplies Prepaid insurance Cash Office equipment Dividends Unearned rent 2,000 3,200 1,800 1,200 1,600 $8,600 1,300 1,500 8,000 1,400 5,500 9,200 Wages expense Retained earnings Common stock Total liabilities are a. $7,300 b. $14,300 c. $1,500 d. $3,100