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

Account Payable	$510		Fees Earned	$3,236
Accounts Receivable	708		Insurance Expense	454
Prepaid Insurance	2,113		Land	2,589
Cash	1,849		Wages Expense	732
Dividends	656		Common Stock	5,355

Prepare a trial balance. The total of the debits is

a. $5,355

b. $7,259

c. $9,101

d. $1,186