Here Is the Trial Balance for McLeary Corporation If the Balance of the Dividends Account Were $36,000 and McLeary

Here is the trial balance for McLeary Corporation: $\begin{array}{c}\text { McLeary Corporation}\\\text { Trial Balance}\\\text { January 31, 2010}\\\begin{array}{|l|r|r|}\hline\text { Cash } & \$ 3,000 \\\text { Accounts Receivable } & 2,000 \\\text { Art Supplies } & 3,000 \\\text { Office Supplies } & 5,000 \\\text { Prepaid Rent } & 7,000 \\\text { Prepaid Insurance } & 5,000 \\\text { Art Equipment } & 5,000 \\\text { Office Equipment } & 3,000\\\text { Accounts Payable } & & \$ 10,000 \\\text { Common Stock } && 5,000 \\\text { Retained Earnings } && 5,000 \\\text { Dividends } &? &\\\text { Advertising Fees Earned } & &? \\\text { Wages Expense } &?& \\\text { Utilities Expense } & 5,000 \\\text { Telephone Expense } & 3,000 \\&\$A&\$B\\\hline\end{array}\end{array}$ If the balance of the Dividends account were $36,000 and the balance of the Wages Expense account were $5,000,what would be the amount of B?

A) $48,000
B) $61,000
C) $82,000
D) $62,000