The balances of select accounts of Sandra, Inc. as of December 31. 2016 are given below Debit Credit Building Cash Office Supplies Furniture Prepaid Insurance Accumulated Depreciation Furniture Land Accumulated Depreclation-Building Accounts Receivable $130,000 8,000 800 5,000 700 $3,000 30,000 2.500 O A. $8,800 O B. $15.500 O C. $12,000 OD, $9,500