The accounts in the ledger of Monroe Entertainment Co. are listed below. All accounts have normal balances.

Accounts Payable	$1,500		Fees Earned	$3,600
Accounts Receivable	1,800		Insurance Expense	1,300
Prepaid Insurance	2,000		Land	3,000
Cash	3,200		Wages Expense	1,400
Dividends	1,200		Common Stock	8,800

Prepare a trial balance. The total of the debits is

$11,200

$13,900

$12,700

$9,700