The trial balance of Stevens Corporation had accounts

with the following normal balances: Cash $5,000,

Service Revenue $85,000, Salaries and Wages Payable

$4,000, Salaries and Wages Expense $40,000, Rent

Expense $10,000, Common Stock $42,000, Dividends

$13,000, and Equipment $61,000. In preparing a trial

balance, based on these amounts only, the total in the

debit column is:

(a) $116,000. 

(b) $118,000. 

(c) $129,000.

(d) $131,000.