A Company Had the Following Account Balances at Year-End: Cash………………………………………

A company had the following account balances at year-end: Cash……………………………………… $30,000
Accounts receivable……………………… 32,000
Accounts payable………………………… 20,000
Fees earned…………………………………..65,000
Rent expense…………………………………15,000
Insurance expense……………………………..4,800
Supplies………………………………………..5,000
Common stock……………………………….5,000
Retained earnings………………………….....14,800
Dividends………………………………… 18,000
If all of the accounts have normal balances,what are the total debits on the trial balance?

A) $45,200
B) $67,000
C) $104,800
D) $209,600
E) $186,600