The following is the trial balance of ABC Company as of December 31: Debit Credit Cash $12,500 Accounts Receivable $ 4,500 Accounts Payable $3,000 Common Stock $7,600 Retained Earnings $5,000 Revenues $2.800 Expenses $ 1.400 Totals $18,400 $18,400 Based on the trial balance, the total amount of assets appearing on the balance sheet would be: O a. $18,400 O b. $17.000 C. $15.600 d. $18,800