The total debits for the Trial Balance equal:

The total debits for the Trial Balance equal:

• A. $33,000
• B. $16,500
• C. $8,500
• D. $12,700

Answer: (B)

The key idea is that a trial balance shows every ledger account’s balance, split into debits and credits, and the totals on both sides must match. This is how you confirm that postings were recorded correctly. If the total debits and total credits are equal, that common sum is the amount shown for both sides of the trial balance. So, if the answer is 16,500, that means the sum of all debit balances in the ledger totals 16,500 and the sum of all credit balances also totals 16,500. The trial balance balances exactly when both sides carry the same amount. If any other number appeared on one side without the same amount on the other, that would indicate an error that needs to be found and corrected.

The key idea is that a trial balance shows every ledger account’s balance, split into debits and credits, and the totals on both sides must match. This is how you confirm that postings were recorded correctly. If the total debits and total credits are equal, that common sum is the amount shown for both sides of the trial balance.

So, if the answer is 16,500, that means the sum of all debit balances in the ledger totals 16,500 and the sum of all credit balances also totals 16,500. The trial balance balances exactly when both sides carry the same amount. If any other number appeared on one side without the same amount on the other, that would indicate an error that needs to be found and corrected.