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?