The following account balance information is from the accounting records of Kamila Company. Use these data to construct a trial balance. Salary Expense $3,000 Unearned Service Revenue 9,700 Cost of Goods Sold 17,200 Paid-in Capital 5,000 Cash 1,800 Sales Revenue 20,000 Long-term Debt 6,000 Rent Expense 9,600 Land 7,600 Retained Earnings (beginning) 3,500 Prepaid Rent Expense 5,000 What is the total of the DEBIT balances in the trial balance? O $28,700 $44,200 O $47,200 O $36,700 $31,700