The following are the current month's balances for Smith Company, Inc. All accounts have normal balances.
Accounts Payable
Service Revenue
Cash
Expenses
Furniture
Office Supplies
Common Stock
Salaries Payable
$5,700
3,800
25,700
15,500
13,200
2,000
36,700
10,200
What is the total for the trial balance?
A. $11,700
B. $56,400
C. $40,900
D. $112,800