These Accounts Are Among the Accounts in Barrelhouse Pub's Trial

Multiple Choice

These accounts are among the accounts in Barrelhouse Pub's trial balance: $\begin{array}{lr}\text { Cash } & \$ 13,000 \\\text { Accounts Payable } & 6,000 \\\text { Owner's Capital } & 37,000 \\\text { Owner's Drawing } & 4,000 \\\text { Food Revenue } & 70,000 \\\text { Utilities Expense } & 3,000\end{array}$ Based on these accounts only, what are the total debits in Barrelhouse Pub's trial balance?

A) $20,000.
B) $23,000.
C) $53,000.
D) $77,000.