Wilson Trucking, Incorporated reports these account balances at January $1,$ Year $2($shown in alphabetical order$)$:

Accounts Payable $ $220,000$

Accounts Receivable $200,000$

Buildings $480,000$

Capital Stock $680,000$

Cash $160,000$

Equipment $320,000$

Land $400,000$

Notes Payable $520,000$

Retained Earnings $140,000$

On January $5,$ Year $2,$ Wilson Trucking collected $$175,000$ of its accounts receivable, paid $$150,000$ on its accounts payable, and paid $$11,000$ on its note payable.

In a trial balance prepared for Wilson Trucking on January $6,$ Year $2,$ the total of the debit column is:

Select one:

a$.$ $$3,120,000.$

b$.$ $$1,620,000.$

c$.$ $$1,580,000.$

d$.$ $$1,399,000.$