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The accounts in the ledger of Mickeys Park Co. are listed in alphabetical order. All accounts have normal balances.

Accounts Payable

500

Fees Earned

2,000

Accounts Receivable

800

Insurance Expense

300

Investment

1,000

Land

2000

Cash

1,600

Wages Expense

400

Withdrawals

200

Owner's Equity

1800

Prepare a trial balance and calculate The total of the debits.

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