The Accounts in the Ledger of Monroe Entertainment Co Prepare a Trial Balance

Multiple Choice

The accounts in the ledger of Monroe Entertainment Co.are listed below.All accounts have normal balances.
$\begin{array}{llll}\text { AccountsPayable } & 1,500 & \text { Fees Earned } & 3,600 \\\text { AccountsReceivable } & 1,800 & \text { Insurance Expense } & 1,300 \\\text { Prepaid Instrance } & 2,000 & \text { Land } & 3,000 \\\text { Casih } & 3,200 & \text { WagesExpense } & 1,400 \\\text { CapitalStock } & 2,500 & \text { Retained Earnings } & 6,300 \\\text { Dividends } & 1,200 & &\end{array}$
Prepare a trial balance.The total of the debits is

A) $13,900
B) $11,200
C) $12,700
D) $ 9,700