Wolverine Company had the following account balances as of September 30: Cash $39,000 Equipment $25,000 Accounts Payable $2,800 T. Lohan, Capital $72,800 T. Lohan, Drawing $6,000 Income from Services $45,000 Rent Expense $15,000 Salaries Expense $8,000 Determine the debit balance of the Trial Balance

a. $ 120,600

b. $ 114,600

c. $ 91,600

d. $ 93,000