Woodruff-Simpson Trial Balance June 30 Dr. Cr. Cash 58,000 ccounts Receivable 4,000 Prepaid Insurance (1 year policy) 3,600 Woodruff, Capital 33,100 10,000 K. Simpson, Capital Woodruff, Drawing 3,600 ccounts Payable 5,500 Unearned Consulting Fees 12,000 Consulting Fees 9,300 Rent Expense 1,000 Insurance Expense 0 69,90069,900 Select one: a. Total assets equal $65,600 b. Total assets equal $69,200 c. Total liabilities equal $5,500. d. Total liabilities equal $26,800