Wilson Trucking, Incorporated reports these account balances at January 1, Year 2 (shown in alphabetical order): Accounts Payable $ 216,000 Accounts Receivable 196,000 Buildings 476,000 Capital Stock 676,000 Cash 156,000 Equipment 316,000 Land 396,000 Notes Payable 516,000 Retained Earnings 132,000 On January 5, Year 2, Wilson Trucking collected $171,000 of its accounts receivable, paid $146,000 on its accounts payable, and paid $25,000 on its note payable. In a trial balance prepared for Wilson Trucking on January 6, Year 2, the total of the debit column is