1. Shown below is the adjusted Trial Balance for Simon Inc., on December 31, after the first year of operations, after adjusting entries: (25 pts) Cash.. Accounts receivable. Office equipment.... Accumulated depreciation. Capital Stock... Retained earnings. Dividends..... Service fees earned. Wages expense.. Supplies expense. Depreciation expense.. Simon Inc. Adjusted Trial Balance December 31, 2009 DR CR $1,600 4,000 16,800 $1,600 2,400 2,720 960 21,920 3,200 1,120 960 $28.640 $28.640 a) Refer to the information above. Net income for the period equals: b) Refer to the information above. After closing the accounts, Retained earnings at December 31 equals: c) Refer to the information above. The total debits in the After Closing-Trial Balance will equal: d) Refer to the information above. Income Summary will have what balance before it is closed?