Bertoli Company Showed the Following Balances at the End of Its

Bertoli Company showed the following balances at the end of its first year:
$\begin{array}{lr}\text { Cash } & \$ 4,000 \\\text { Prepaid insurance } & 7,000 \\\text { Accounts receivable } & 8,000 \\\text { Accounts payable } & 4,000 \\\text { Notes payable } & 7,000 \\\text { Owner's Capital } & 3,000 \\\text { Owner's Drawings } & 2,000 \\\text { Revenues } & 32,000 \\\text { Expenses } & 25,000\end{array}$
What is the total credits for Bertoli?

A) $ 14,000
B) $46,000
C) $44,000
D) $48,000