The accounts in the ledger of Monroe Entertainment Co. are listed in alphabetical order. All accounts have normal balances. Accounts Payable $1,500 Fees Earned $3,000 Accounts Receivable $1,800 Insurance Expense $1,300 Equipment $2,000 Land $3,000 Cash $2,600 Wages Expense $1,400 Dividends $1,200 Common Stock $8,800 Prepare a trial balance. The total of the debits is