The information below shows the account balances for Hawkeye Corp. All account balances are as of the end of Year 1 (except Retained Earnings, which shows the beginning balance at the start of Year 1, prior to any closing entries). Using a trial balance, calculate total debits for Year 1. Accounts Cash Unearned Service Revenue Common Stock Notes Payable Accounts Payable Accounts Receivable Sales Revenue Equipment Rent Expense Prepaid Insurance Expense Retained Earnings (Beginning Balance) Cost of Goods Sold Wage Expense Year 1 $35,000 $21,000 $120,000 $75,000 $23,000 $43,000 $515,000 $290,000 $33,000 $65,000 $85,000 $350,000 $23,000 O $489,000 O $839,000 O $774,000 O $433,000 O $819,000 O $959,000 O $924,000