The trial balance of Stevens Corporation had accounts with the following normal balances: Cash $5,000, Service Revenue $85,000, Salaries and Wages Payable $4,000, Salaries and Wages Expense $40,000, Rent Expense $10,000, Common Stock $42,000, Dividends $13,000, and Equipment $61,000. In preparing a trial balance, the total in the debit column is: (a) $116,000. (c) $129,000. (b) $118,000. (d) $131,000.