Wildhorse's Forest Products showed the following account balances at the end of 2021: Cash $100150 Accounts Receivable 20600 Accounts Payable 14900 Unearned Revenue 1010 Sales 149900 Wildhorse, Capital 71500 Wildhorse, Withdrawals 60100 Office Supplies 2610 Wages Expense 44800 Utilities Expense 9050 Assuming all accounts have normal balances, what are the totals for the debit and credit columns in the trial balance? $237310 $236300 $137160 $165810