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Question $1$

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Note these are independent situations

$1\_$Chik Chik Company showed the following balances at the end of its first year:

Cash

$

$6,000$

Prepaid insurance

$9,400$

Accounts receivable

$7000$

Accounts payable

$5,600$

Notes payable

$8,400$

Owner's Capital

$2,800$

Owner's Drawings

$1,400$

Revenues

$44,000$

Expenses

$35,000$

What is the Amount that Chik Chik Company show as total debits on its trial balance?