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The following is the adjusted trial balance for Stockton Company. Stockton Company Adjusted Trial Balance December 31 Cash 6,250 Accounts Receivable 2,835 Prepaid Expenses 633 Equipment 13,339 Accumulated Depreciation 3,376 Accounts Payable 1,788 Notes Payable 4,162 Common Stock 1,000 Retained Earnings 11,111 Dividends 886 Fees Earned 7,492 Wages Expense 3,441 Rent Expense 716 Utilities Expense 453 Depreciation Expense 270 Miscellaneous Expense 106 Totals 28,929 28,929 Determine the retained earnings ending balance. Oa. $28,929 Ob. $12,111 Oc. c. $2,506 Od. $12,731 The following is the adjusted trial balance for Stockton Company. Stockton Company Adjusted Trial Balance December 31 Cash 5,769 Accounts Receivable 2,196 Prepaid Expenses 731 Equipment 14,090 Accumulated Depreciation 9,717 Accounts Payable 1,743 Notes Payable 4,889 Common Stock 1,000 Retained Earnings 4,937 Dividends 679 Fees Earned 6,171 Wages Expense 3,378 Rent Expense 893 Utilities Expense 342 Depreciation Expense 267 Miscellaneous Expense 112 Totals 28,457 28,457 Determine the total assets. Oa. $22,786 Ob. $13,069 Oc. $5,937 Od. $28,457 The following is the adjusted trial balance for Stockton Company. Stockton Company Adjusted Trial Balance December 31 Cash 6,807 Accounts Receivable 2,899 Prepaid Expenses 670 Equipment 13,938 Accumulated Depreciation 2,726 Accounts Payable 1,732 Notes Payable 4,960 Common Stock 1,000 Retained Earnings 9,467 Dividends 797 Fees Earned 8,811 Wages Expense 2,081 Rent Expense 786 Utilities Expense 408 Depreciation Expense 221 Miscellaneous Expense 89 Totals 28,696 28,696 Determine the current assets. . a. $10,376 Ob. $10,467 Oc. $28,696 Od. $21,588 The following is the adjusted trial balance for Stockton Company. Stockton Company Adjusted Trial Balance December 31 Cash 6,299 Accounts Receivable 2,491 Prepaid Expenses 652 Equipment 14,134 Accumulated Depreciation 7,110 Accounts Payable 1,799 Notes Payable 4,759 Common Stock 1,000 Retained Earnings 5,141 Dividends 628 Fees Earned 8,543 Wages Expense 2,580 Rent Expense 876 Utilities Expense 369 Depreciation Expense 214 Miscellaneous Expense 109 Totals 28,352 28,352 Determine the total liabilities for the period. O $16,466 O $6,558 O$13,668 O $6,141 The following accounts were taken from the Adjusted Trial Balance columns of the end-of-period spreadsheet: Accumulated Depreciation $ 2,082 Fees Earned 16,823 Depreciation Expense 1,200 Insurance Expense 491 Prepaid Insurance 4,871 Supplies 1,446 Supplies Expense 3,909 Net income for the period is Oa. $11,223 Ob. $2,824 Oc. $5,600 Od. $9,141 Adjusted Trial Balance Income Statement Balance Sheet Account Title Debit Credit Debit Credit Debit Credit Cash 16,000 16,000 Accounts Receivable 6,000 6,000 Supplies 2,000 2,000 Equipment 19,000 19,000 Accumulated Depr. 6,000 6,000 Accounts Payable 10,000 10,000 Wages Payable 2,000 2,000 Common Stock 5,000 5,000 Retained Earnings 7,607 7,607 Dividends 1,000 1,000 Fees Earned 43,554 43,554 Wages Expense 19,339 19,339 Rent Expense 6,616 6,616 Depreciation Expense 4,206 4,206 Totals 74,161 74,161 30,161 43,554 44,000 30,607 Net Income (Loss) 13,393 13,393 43,554 43,554 44,000 44,000 The journal entry to close revenues and expenses would involve: Oa. debits to Fees Earned and Retained Earnings and credits to the expense accounts Ob. a debit to Fees Earned and credits to the expense accounts and Retained Earnings Oc. debits to the expense accounts and Retained Earnings and a credit to Fees Earned Od. debits to the expense accounts and credits to Retained Earnings and Fees Earned Account Title Debit Credit Debit Credit Debit Credit Cash 16,000 16,000 Accounts Receivable 6,000 6,000 Supplies 2,000 2,000 Equipment 19,000 19,000 Accumulated Depr. 6,000 6,000 Accounts Payable 10,000 10,000 Wages Payable 2,000 2,000 Common Stock 5,000 5,000 Retained Earnings 6,976 6,976 Dividends 1,000 1,000 Fees Earned 45,505 45,505 Wages Expense 19,965 19,965 Rent Expense 6,581 6,581 Depreciation Expense 4,935 4,935 Totals 75,481 75,481 31,481 45,505 44,000 29,976 Net Income (Loss) 14,024 14,024 45,505 45,505 44,000 44,000 Account Title Debit Credit Debit Credit Debit Credit Cash 16,000 16,000 Accounts Receivable 6,000 6,000 Supplies 2,000 2,000 Equipment 19,000 19,000 Accumulated Depr. 6,000 6,000 Accounts Payable 10,000 10,000 Wages Payable 2,000 2,000 Common Stock 5,000 5,000 Retained Earnings 5,304 5,304 Dividends 1,000 1,000 Fees Earned 48,144 48,144 Wages Expense 21,737 21,737 Rent Expense 6,444 6,444 Depreciation Expense 4,267 4,267 Totals 76,448 76,448 32,448 48,144 44,000 28,304 Net Income (Loss) 15,696 15,696 48,144 48,144 44,000 44,000 The ending balance of retained earnings is Oa. $20,000 Ob. $10,304 Oc. $0 Od. $15,696