These Accounts Are Among the Accounts in Sportsline's Adjusted Trial

These accounts are among the accounts in Sportsline's adjusted trial balance in the worksheet: $\begin{array}{lr}\text { Accumulated depreciation } & \$ 15,000 \\\text { Depreciation expense } & 5,000 \\\text { Insurance expense } & 3,000 \\\text { Prepaid Insurance } & 6,000 \\\text { Salaries \& wages expense } & 20,000 \\\text { Salaries \& wages payable } & 7,000\end{array}$ What is the total in the income statement debit column, based only on these accounts?

A) $28,000.
B) $34,000.
C) $44,000.
D) $49,000.