[The following information applies to the questions displayed below.]

Indirect Oil Co. reports these account balances at December 31, 2017

Accounts Payable	$	55,000
Land	$	100,000
Notes Payable	$	130,000
Equipment	$	80,000
Cash	$	40,000
Accounts Receivable	$	50,000
Buildings	$	120,000
Capital Stock	$	170,000
Retained Earnings	$	35,000

On January 2, 2018, Indirect Oil collected $25,000 of its accounts receivable and paid $20,000 of its accounts payable. In a trial balance prepared at January 3, 2018, the total of the debit column is:

Select one:

a. $760,000.

b. $825,000.

c. $740,000.

d. $370,000.