The Following Are the Current Month's Balances for Toys Galore

The following are the current month's balances for Toys Galore: $$\begin{array} { | l | r | } \hline \text { Accounts Payable } & \$ 8,000 \\\hline \text { Revenue } & 10,000 \\\hline \text { Cash } & 5,000 \\\hline \text { Expenses } & 1,750 \\\hline \text { Fumiture } & 12,000 \\\hline \text { Accounts Receivable } & 14,000 \\\hline \text { Tones, Capital } & 8,250 \\\hline \text { Notes Payable } & 6,500 \\\hline\end{array}$$ What is the total amount of debits for the trial balance?

A) $26,000
B) $27,750
C) $31,000
D) $32,750