Finley Company End-of-Period Spreadsheet For the Year Ended December 31 Adjusted Trial Balance Income Statement Debit Credit Debit Credit Balance Sheet Debit Credit Account Title Cash 16,000 6,000 16,000 6,000 2,000 2,000 19,000 19,000 6,000 6,000 Accounts Receivable Supplies Equipment Accumulated Depr. Accounts Payable Wages Payable Common Stock Retained Earnings Dividends 10,000 10,000 2,000 2,000 5,000 12,597 5,000 12,597 1,000 1,000 Fees Earned 40,262 40,262 Wages Expense 19,744 19,744 Rent Expense 6,172 6,172 Depreciation Expense 5,943 5,943 Totals 75,859 75,859 31,859 40,262 44,000 35,597 Net Income (Loss) 8,403 8,403 40,262 40,262 44,000 44,000 The ending balance of retained earnings is a. $0 b. $8,403 c. $20,000 d. $17,597