The Following Are the Current Month's Balances for Global Enterprises

Multiple Choice

The following are the current month's balances for Global Enterprises. $$\begin{array} { | l | l | } \hline \text { Accounts Payable } & \$ 6,000 \\\hline \text { Revenue } & 11,000 \\\hline \text { Cash } & 5,000 \\\hline \text { Expenses } & 1,300 \\\hline \text { Furniture } & 10,000 \\\hline \text { Accounts Receivable } & 16,000 \\\hline \text { Common Stock } & 9,250 \\\hline \text { Notes Payable } & 4,000 \\\hline\end{array}$$ What is the total amount of debits for the trial balance?

A) $26,000
B) $27,300
C) $31,000
D) $32,300