Cash Accounts Receivable Office Equipment Accumulated Depreciation Accounts Payable Capital Stock Retained Earnings Dividends Fees Earned Salaries Expense Advertising Expense Depreciation Expense Totals Debit $ 16,000 Credit 13,000 23,500 $ 6,500 8,000 23,000 -0- 8,000 48,000 17,000 3,500 4,500 $ 85,500 $ 85,500 The Income Summary will have what balance before it is closed?