Winrow Company Showed the Following Balances at the End of Its

Winrow Company showed the following balances at the end of its first year: $$\begin{array} { l r } \text { Cash } & \$ 11,000 \\\text { Prepaid insurance } & 500 \\\text { Accounts receivable } & 2,500 \\\text { Accounts payable } & 2,000 \\\text { Notes payable } & 3,000 \\\text { Common stock } & 5,000 \\\text { Dividends } & 500 \\\text { Revenues } & 17,000 \\\text { Expenses } & 12,500\end{array}$$ What did Winrow Company show as total credits on its trial balance?

A) $27,500
B) $27,000
C) $26,500
D) $28,000