A company had the following account balances at year-end:
Cash |
$39,550 |
Accounts receivable |
42,600 |
Accounts payable |
26,600 |
Fees earned |
86,450 |
Rent expense |
19,950 |
Insurance expense |
6,450 |
Supplies |
6,650 |
Common stock |
6,650 |
Retained earnings |
19,450 |
Dividends |
23,950 |
If all of the accounts have normal balances, what are the total debits on the trial balance?