Sam's grocery store had the following at the end of 20X5:

Question

Cash $22,000
Accounts receivable 49,000
Accounts payable 17,000
Fees earned 61,000
Rent expense 12,000
Insurance expense 3,600
Salary expense 18,000
Supplies 15,000
Sam, capital 49,600
Sam, withdrawals 8,000
If all of the accounts have normal balances, what are the totals for the trial balance?

$127,600.
$ 86,000.
$119,600.
$255,500.
$186,600.