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

Accounts Payable	$505		Fees Earned	$3,079
Accounts Receivable	769		Insurance Expense	419
Prepaid Insurance	1,785		Land	2,387
Cash	1,965		Wages Expense	730
Dividends	503		Common Stock	4,974

Prepare a trial balance. The total of the debits is

$8,558

$6,906

$1,149

$4,974