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

   Accounts Payable	$578		Fees Earned	$3,103
   Accounts Receivable	787		Insurance Expense	583
   Prepaid Insurance	1,937		Land	2,939
   Cash	1,885		Wages Expense	544
   Dividends	760		Common Stock	5,754

   Prepare a trial balance. The total of the debits is

   $1,127

   $7,548

   $5,754

   $9,435