Tigress Company's trial balance has the following account balances at the end of the current accounting period.

Cash $40,000, Prepaid Insurance $3,500, Accounts Receivable $15,000, Accounts Payable $9,000,

Notes Payable $12,000, Common Stock $20,000, Revenues $35,000, Expenses $12,500 and Dividends $5,000

What is amount of the total credits shown on the trial balance?

$71,000

$76,000

$64,500

$55,000