The accounts in the ledger of Monroe Entertainment Co. follow. All accounts have normal balances. Accounts Payable $1,500 Accounts Receivable 1,800 Supplies 500 Prepaid Insurance 2,000 Cash 3,200 Office Equipment 1,800 Dividends 1,200 Unearned Rent 1,600 Fees Earned 8,600 Insurance Expense 1,300 Rent Expense 1,500 Land 8,000 Wages Expense 1,400 Retained Earnings 5,500 Common Stock 9,200 Total liabilities are Oa. $3,100 xb. $14,300 Oc. $1,500 Od. $7,300