The unadjusted Trial Balance for N. Gaffney Company shows the following accounts (in alphabetical order) on December 31, 2019. Each account shown has a normal balance. Accounts Receivable Building Cashi Common Stock Dividends Land Rent Expense Retained Earnings, Jan 1, 2019 Service Revenue Utilities Expense 79,200 323,400 33,600 438,000 15,000 124,800 14,400 129,600 67,800 ? Assuming the Trial Balance is in balance, determine N. Gaffney Company's Utilities Expense for 2019: $17,400 $57,000 $45,000 $23,400