Nelson Company Began Operations on December 1, Year 1

Nelson Company began operations on December 1, Year 1. The following transactions and adjustments were recorded in December and posted to the company's ledger accounts: 1) Acquired $5,800 cash from the issue of common stock to its stockholders.2) Provided services on account for $5,300.3) Paid $2,900 cash for land.4) Owed $2,400 of salaries expenses to employees for work done in December that will be paid during January.5) Purchased $1,000 of supplies on account to be used in January.6) Collected $2,700 from customers.
What is the total of the debit account balances that will be reported on the company's adjusted trial balance at December 31, Year 1?

A) $14,500
B) $10,900
C) $5,500
D) $8,200