Here Is the Trial Balance for McLeary Corporation If the Trial Balance Showed a Balance of $7,000 in McLeary

Here is the trial balance for McLeary Corporation: $\begin{array}{c}\text { McLeary Corporation}\\\text { Trial Balance}\\\text { January 31, 2010}\\\begin{array}{lrr}\text { Cash } & \$ 3,000 \\\text { Accounts Receivable } & 2,000 \\\text { Art Supplies } & 3,000 \\\text { Office Supplies } & 5,000 \\\text { Prepaid Rent } & 7,000 \\\text { Prepaid Insurance } & 5,000 \\\text { Art Equipment } & 5,000 \\\text { Office Equipment } & 3,000\\\text { Accounts Payable } & & \$ 10,000 \\\text { Common Stock } && 5,000 \\\text { Retained Earnings } & &5,000\\\text {Dividends}&?\\\text {Advertising Fees Earned}&&?\\\text {Wages Expense}&?\\\text {Utilities Expense}&5,000\\\text {Telephone Expense}&3,000\\&\$A&\$B\end{array}\end{array}$ If the trial balance showed a balance of $7,000 in the Dividends account and a balance of $11,000 in the Wages Expense account,what would be the amount of Advertising Fees Earned for the period?

A) $49,000
B) $39,000
C) $54,000
D) $24,000