The trial balance of Clooney 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

$15,000, and Equipment $61,000. In preparing a trial balance, the total in the debit column is:

(a) $131,000.

(b) $216,000.

(c) $91,000.

(d) $116,000.