The trial balance of Pacific Asia Corporation had accounts with the following normal balances: Cash HK$5,000, Revenue HK$85,000, Salaries and Wages Payable HK$4,000, Salaries and Wages Expense HK$40,000, Rent Expense HK$10,000, Share Capital Ordinary HK$42,000; Dividends HK$15,000; Equipment HK$61,000. In preparing a trial balance, the total in the debit column is