The following list of accounts appear in alphabetical order and were taken from Golden Rule Insurance Company's ledger as of December $31,2023.$ The Accounts Receivable records were missing.

Accounts Payable $$6,000$

Accounts Receivable $???$

Building $26,000$

Cash $11,000$

Common Stock $24,000$

Cost of Goods Sold $2,000$

Dividends $1,000$

Equipment $12,000$

Inventory $8,000$

Land $6,000$

Notes Payable $14,000$

Retained Earnings $13,000$

Revenue $11,000$

Unearned Revenue $5,000$

Wage Expense $2,000$

Based on this information, determine the total dollar amount of debits that would appear in the Company's trial balance and the balance in the Accounts Receivable account.

Select one:

a$.$

Accounts

Debit Total Receivable

$$68,000$ $$5,000$

b$.$

Accounts

Debit Total Receivable

$$73,000$ $$6,000$

c$.$

Accounts

Debit Total Receivable

$$60,000$ $$5,000$

d$.$

Accounts

Debit Total Receivable

$$68,000$ $$16,000$

e$.$

Accounts

Debit Total Receivable

$$73,000$ $$5,000$