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

Accounts Payable	$574		Fees Earned	$3,024
Accounts Receivable	661		Insurance Expense	641
Prepaid Insurance	2,147		Land	2,092
Cash	1,802		Wages Expense	654
Dividends	791		Common stock	5,190

Total assets are

a) $5,190

b) $6,702

c) $3,024

d) $3,037