The following is a partial list of accounts from Pearl Jam Company: Accounts receivable $3,600 2,950 Accounts payable Building 79,800 Cash 7,800 Common stock 25,000 2,400 900 17,500 Dividends Insurance expense Retained earnings Salary expense Salary payable Service revenue 28,000 1,800 113,200 For the trial balance, what is the DEBIT column total? [Please provide a purely numeric answer in rounded integers without commas, dollar signs, etc.)