What Is Total for the Debits on the Trial Balance

Multiple Choice

What is total for the debits on the Trial Balance for Shiver Ice House?
$$\begin{array} { l l } \text { Common Stock... } \$ 120,000 & \text { Accounts Payable.....\$25,000 } \\\text { Cash..............\$116,640 } & \text { Accounts Receivable..\$22,450 } \\\text { Supplies..........\$ } 1,500 & \text { Office Equipment.....\$23,300 } \\\text { Prepaid Rent......\$ } 3,200 & \text { Unearned Revenue...\$ } 4,152 \\\text { Revenue..........\$ } 20,000 & \text { Utilities Expense......\$ } 422 \\\text { Retained Earnings.\$ } 30,000 & \text { Shaving Equipment...\$31,640 }\end{array}$$

A) $291,340
B) $106,964
C) $199,152
D) $193,390
E) $203.152