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These Accounts Are Among the Accounts in Barrelhouse Pub's Trial

Question 135

Multiple Choice

These accounts are among the accounts in Barrelhouse Pub's trial balance:  Cash $13,000 Accounts Payable 6,000 Owner’s Capital 37,000 Owner’s Drawing 4,000 Food Revenue 70,000 Utilities Expense 3,000\begin{array}{lr}\text { Cash } & \$ 13,000 \\\text { Accounts Payable } & 6,000 \\\text { Owner's Capital } & 37,000 \\\text { Owner's Drawing } & 4,000 \\\text { Food Revenue } & 70,000 \\\text { Utilities Expense } & 3,000\end{array} Based on these accounts only, what are the total debits in Barrelhouse Pub's trial balance?


A) $20,000.
B) $23,000.
C) $53,000.
D) $77,000.

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