The following are the current month's balances for Global Enterprises

Accounts Payable $6,000
Revenue 11,000
Cash 5,000
Expenses 1,300
Furniture 10,000
Accounts Receivable 16,000
Common Stock 9,250
Notes Payable 4,000

What is the total amount of debits for the trial balance?
A) $26,000
B) $27,300
C) $31,000
D) $32,300

D .Cash $5,000
Expenses 1,300
Furniture 10,000
Accounts Receivable 16,000
Total debits $32,300