The Accounts in the Ledger of Monroe Entertainment Co Prepare a Trial Balance

The accounts in the ledger of Monroe Entertainment Co. are listed in alphabetical order. All accounts have normal balances. $\begin{array}{llll}\text { Accounts Payable } & 1,500 & \text { Fees Earned } & 3,600 \\\text { Accounts Receivable } & 1,800 & \text { Insurnce Expense } & 1,300 \\\text { Prepaid Insurance } & 2,000 & \text { Land } & 3,000 \\\text { Cash } & 3,200 & \text { Wages Expense } & 1,400 \\\text { Drawing } & 1,200 & \text { Capital } & 8,800\end{array}$ Prepare a trial balance. The total of the debits is

A) $13,900
B) $11,200
C) $12,700
D) $9,700