Barnes Company Showed the Following Balances at the End of Its

Barnes Company showed the following balances at the end of its first year: $$\begin{array}{l}\text { Cash } \quad \$ 14,000\\\begin{array} { l r } \text { Prepaid insurance } & 700 \\\text { Accounts receivable } & 3,500 \\\text { Accounts payable } & 2,800 \\\text { Notes payable } & 4,200 \\\text { Common stock } & 5,400 \\\text { Dividends } & 700 \\\text { Revenues } & 29,000 \\\text { Expenses } & 17,500\end{array}\end{array}$$ What amount did Barnes Company show as total credits?

A) $42,100
B) $41,400
C) $40,700
D) $42,800