Based on the Following Information, What Would Be the Total

Multiple Choice

Based on the following information, what would be the total on the Credit side of a post closing trial balance, assuming all accounts have a normal balance?
$$\begin{array} { l r l r } \text { Cash } & \$ 6,754 & \text { Dividends } & \$ 2,000 \\\text { Accounts receivable } & 13,733 & \text { Consulting fees earned } & 13,718 \\\text { Office supplies } & 2,625 & \text { Rent expense } & 3,673 \\\text { Land } & 37,153 & \text { Salaries expense } & 6,642 \\\text { Office equipment } & 14,535 & \text { Telephone expense } & 560 \\\text { Accounts payable } & 6,463 & \text { Miscellaneous expense } & 280 \\\text { Common stock } & 54,490 & \text { Retained Earnings } & ?\end{array}$$

A) $61,516
B) $74,671
C) $74,800
D) $87,955
E) $81,263