The following is part of a company's list of account balances: $ Sales Sales return 96,450 5,600 Purchases 57,230 Purchase return 3,200 Freight inwards 9,340 Accrued interest expense 4,000 Payables 31,400 Receivables 40,900 Unearned revenue 7,640 Commission receivable 14,700 Drawings 12,330 Capital 60,000 What is the total of the credit balances in the above list? $199,490 $195,050 $202,690 $208,290