Use the following selected information for Martinez Company to calculate the correct debit column total for a trial balance: Select one: a. Accounts receivable $3,450 Accounts payable 3,600 Building 89,800 Cash 7,800 Capital 32,000 Insurance expense 3,300 Salary expense 28,000 Salary payable 1,800 Service revenue 95,250 b. $101,200 c. $164,500 d. $132,500 e. $132,350