Answer:
Total debit balance = $12,100
Explanation:
All the accounts having debit balance will be accumulated:
Accounts Receivable = $1,800
Insurance Expense = $1,300
Investment = $2,000
Land = $3,000
Cash = $2,600
Wages Expense = $1,400
Total debit balance = $12,100
All the assets and expenses are added as they have debit balance and all the liabilities, capital and revenues are ignored as they have credit balances.