UUU DIVULIUS 21. Silver Company showed the following balances at the end of its first year: Cash $ 6,000 Prepaid insurance 9,400 Accounts receivable 7,000 Accounts payable 5,600 Notes payable 8,400 Common stock 2.800 Dividends 1,400 Revenues 42.000 Expenses 35,000 What did Silver Company show as total debits on its trial balance? a. $51,400 b. $58,800 c. $62,200 d. $70,200