These Accounts Are Among the Accounts in Sportsline's Unadjusted Trial

Multiple Choice

These accounts are among the accounts in Sportsline's unadjusted trial balance: $\begin{array}{lr}\text { Accounts payable } & \$ 15,000 \\\text { Accounts receivable } & 19,000 \\\text { Cash } & 9,000 \\\text { Equipment } & 30,000 \\\text { Notes payable } & 10,000 \\\text { Owner's Capital } & 33,000\end{array}$ What are the total debits in the unadjusted trial balance, based only on these accounts?

A) $39,000.
B) $54,000.
C) $58,000.
D) $91,000.