The accounts in the ledger of Monroe Entertainment Co. are listed below. All accounts have normal balances.

Accounts Payable $1,500

Fees Earned $3,600

Accounts Receivable 1,800

Insurance Expense 1,300

Prepaid Insurance 2,000

Land 3,000

Cash 3,200

Wages Expense 1,400

Drawing 1,200

Capital 8,800

Prepare a trial balance. The total of the debits is Select one:

a. $9,700

b. $13,900

c. $11,200

d. $12,700