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?
$\begin{array}{lrr}\text { Common Stock..... } \$ 120,000 & \text { Accounts Payable.....\$25,000 } \\\text { Cash...............\$116,640 } & \text { Accounts Receivable..\$22,450 } \\\text { Supplies.......... } \$ 1,500 & \text { Office Equipment.....\$23,300 } \\\text { Prepaid Rent......... } \$ 3,200 & \text { Unearned Revenue.... } \$ 4,152 \\\text { Revenue............ } \$ 20,000 & \text { Utilities Expense....... } \$ 422 \\\text { Retained Earnings... } \$ 30,000 & \text { Shaving Equipment... } \$ 31,640\end{array}$

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