The following list of accounts appear in alphabetical order and were taken from ABC Corporation's ledger as of December 31, 2018.The Accounts Payable records were missing.

AccountsPayable$?Inventory$7,000

AccountsReceivable3,000Land5,000

Building22,000NotesPayable12,000

Cash9,000RetainedEarnings11,000

Common Stock20,000Unearned Revenues4,000

Cost of GoodsSold2,000WageExpense6,000

Dividends1,000Revenue8,000

Equipment10,000

Based on this information, determine the total dollar amount of credits that would appear in thecompany's trial balance.

A.) $63,000

B.)$67,000

C.)$64,000

D.)$69,000

E.)$65,000