A company's accountant is trying to prepare an adjusted trial balance from the list of accounts below.

A company's accountant is trying to prepare an adjusted trial balance from the list of accounts below. Cash $ 12,000 Retained Earnings 31,000 Prepaid Rent 2,000 Salaries Expense 15,000 Equipment 68,000 Service Revenue 40,000 Miscellaneous Expense 10,000 Supplies 4,000 Dividends 3,000 Accounts Payable 5,000 Common Stock 38,000 What is the total amount of debits? 11) A) $114,000. B) $86,000. C) $81,000. D) $11,000.