need help on practice problems!

ven the following account balances after closing entries are posted, what is the total debit amount on the Post-Closing Trial balance (assume normal account alances)? Fash $30,000 1,000 accounts Receivable 4,900 Office Supplies Prepaid Rent 8,600 Land 15,700 Building 44,000 Accumulated Depreciation, Building 30,000 Accounts Payable 12,000 Salaries Payable 4,000 KIIN OA. $134,200 OB. $104,200 C. $142,200 D. $74,200