Whispering Winds Corp. showed the following balances at the end of its first year: Cash Prepaid insurance Accounts receivable Accounts payable Notes payable Common stock Dividends Revenues Expenses $12880 640 3220 2580 3860 4970 640 26680 16100 What amount did Whispering Winds Corp. show as total credits? O $39380 O $38730 O $37440 O $38090