$15,000 7,000 3,000 9,000 24,000 LAKE CORPORATION ADJUSTED TRIAL BALANCE DECEMBER 31, 2012 Cash Accounts Receivable Supplies Prepaid Insurance Equipment Accumulated Depreciation, Equipment Accounts Payable Common Stock Retained Earnings Dividends Commission Revenue Depreciation Expense, Equipment Wages Expense Insurance Expense $ 6.000 12,000 20.000 10.000 4,000 34,000 2,000 14.000 4.000 $82.000 $82.000 Following all closing entries, the trial balance totals will be: Select one: a. $58,000 b. $82,000 c. $62,000 d. $92,000 e. $54,000 Which account is closed at the end of an accounting period? Select one: a. Prepaid Expense b. Sales Discount c. Unearned Revenue d. Retained Earnings