Cornell Products, Inc. Trial Balance December 31, 2014 Cash $ 15,500 Accounts Receivable 12.750 Office Equipment 22,500 Accumulated Depreciation Accounts Payable Capital Stock Retained Earnings Dividends 7,500 Service Fees Earned Salaries Expense 16,000 Advertising Expense 3,250 Depreciation Expense 4.250 $81.750 $ 6,000 7,750 22,500 -0- 45,500 $81.750 Refer to the information above. The total debits in the After-Closing Trial Balance will equal: $23,500. $50,750. $58,250. $31,000