Winrow Company showed the following balances at the end of its first year $11,000 Cash Prepaid insurance 500 Accounts receivable 2,500 Accounts payable 2,000 Notes payable 3,000 Common stock 5,000 Dividends 500 Revenues 17,000 Expenses 12,500 What did Winrow Company show as total debits on its trial balance? $28,000 $26,500 $27,500 $27,000