Given the following balances, the total debits in the trial balance would equal:

Question

Equipment $ 37,000
Accounts Payable 2,000
Sales 49,000
Accumulated Depreciation 4,000
Accounts Receivable 7,000
Retained Earnings 16,000
Salary Expense 6,000
Cash 8,000
Share Capital 11,000
Cost of Goods Sold 24,000