Given the Following Complete List of Balances,what Will Be the Total

Multiple Choice

Given the following complete list of balances,what will be the total credits in the trial balance,assuming no errors exist in the accounts? Note: The accounts payable records were damaged by a flood,and the company is not certain what the correct balance should be. $\begin{array}{lll}\text { 1. Retained Earnings } & \$ 28,000 \\\text { 2. } \text { Merchandise Inventory } & 9,000 \\\text { 3. } \text { Accumulated Depreciation } & 5,000 \\\text { 4. Sales } & 42,000 \\\text { 5. Selling Expenses } & 11,000 \\\text { 6. Accounts Receivable } & \$ 7,000 \\\text { 7. Cost of Goods Sold } & 22,000 \\\text { 8. } \quad \text { Accounts Payable } & ? \\\text { 9. Cash } & 5,000 \\\text { 10. Equipment } & 33,000\end{array}$

A) $72,000
B) $69,000
C) $58,000
D) $87,000
E) Due to the damage of the accounts payable records,it is impossible to determine the amount of the total credits on the trial balance.