Indicate the Best Answer for Each Question in the Space

Multiple Choice

Indicate the best answer for each question in the space provided.
The account balances for Creative Band, Inc. as of May 31, of the current year, are listed below in alphabetical order:
On June 3, Creative Band, Inc. collected $4,000 of its accounts receivable and paid $7,000 of its accounts payable. In addition, 2,000 of additional shares of capital stock are issued for $5,600.
-Refer to the above data. In a trial balance prepared on June 4, the sum of the credit column is:

A) $130,000.
B) $132,600.
C) $127,000.
D) None of these.