Ivanhoes forest services showed the following account balances at the end of 2024:
Cash: $105150 Accounts receivable: $19000 Accounts payable: $15100 Unearned Revenue: $930 Service Revenue: $150900 Ivanhoe, Capital: $71150 Ivanhoe, Withdrawls: $ $59300 Supplies: $2530 Salaries Expense: $43400 Utilities expense: $8700
Assuming all accounts have normal balances, what are the totals for the debit and credit columns in the trial balance?

a. $166930
b. $132930
c.$237150
d. $238080