Blitz Pty Ltd Has the Following Accounts and Balances Listed

Blitz Pty Ltd has the following accounts and balances listed in its trial balance.Assuming all transactions have been entered correctly,the total debits and credits in the trial balance equal:
$\begin{array}{lr}\text { Capital } & \$ 15000 \\ \text { Cash } & 2000 \\ \text { Accounts payable } & 7000 \\ \text { Inventory } & 5500 \\ \text { Accounts receivable } & 9500 \\ \text { Property, plant and equipment } & 15000 \\ \text { Loan payable } & 24000 \\ \text { Motor vehicles } & 14000\end{array}$

A) $31 000
B) $61 000
C) $43 500
D) $46 000