Novelty Toys, Inc. Trial Balance December 31, 20 Cash $ 7,750 Accounts Receivable 6.375 Office Equipment 11.250 Accumulated Depreciation $ 3.000 Accounts Payable 3.875 Capital Stock 11.250 Retained Earnings -0- Dividends 3,750 Fees Earned 22,750 Salaries Expense 8,000 Advertising Expense 1,625 Depreciation Expense 2.125 $40.875 $40.873 Refer to the information above. The entry to close Salaries Expense account will: Transfer the total of Salaries Expense directly to Retained Earnings. Include a debit to Income Summary. Include a credit to Capital Stock. Include a debit to Salaries Expense