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Consider the Following Information from a Company's Unadjusted Trial Balance

Question 194

Multiple Choice

Consider the following information from a company's unadjusted trial balance at December 31,2018.All accounts have normal balances.  Accounts Receivable $4,500 Accounts Payable 650 Cash 1,700 Service Revenue 5,500 Common Stock 4,000 Equipment 4,900 Insurance Expense 400 Land 3,800 Notes Payable, Due 2021 4,000 Notes Receivable, Matures 2019 1,200 Prepaid Insurance 400 Rent Expense 1,400 Retained Earnings, January 1,2018 7,850 Salaries and Wages Expense 3,700\begin{array}{lr}\text { Accounts Receivable } & \$ 4,500 \\\text { Accounts Payable } & 650 \\\text { Cash } & 1,700 \\\text { Service Revenue } & 5,500 \\\text { Common Stock } & 4,000 \\\text { Equipment } & 4,900 \\\text { Insurance Expense } & 400 \\\text { Land } & 3,800 \\\text { Notes Payable, Due 2021 } & 4,000 \\\text { Notes Receivable, Matures 2019 } & 1,200 \\\text { Prepaid Insurance } & 400 \\\text { Rent Expense } & 1,400 \\\text { Retained Earnings, January 1,2018 } & 7,850 \\\text { Salaries and Wages Expense } & 3,700\end{array} What is the total of the debit side of the unadjusted trial balance?


A) $22,000.
B) $17,350.
C) $16,500.
D) $13,500.

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