Barnes Company Showed the Following Balances at the End of Its

Barnes Company showed the following balances at the end of its first year: $\begin{array}{lr}\text { Cash } & \$ 14,000 \\\text { Prepaid insurance } & 700 \\\text { Accounts receivable } & 3,500 \\\text { Accounts payable } & 2,800 \\\text { Notes payable } & 4,200 \\\text { Common stock } & 5,400 \\\text { Dividends } & 700 \\\text { Revenues } & 24,000 \\\text { Expenses } & 17,500\end{array}$ Mc. 141 (count) What did Barnes Company show as total credits on its trial balance?

A) $37,100
B) $36,400
C) $35,700
D) $37,800