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Shown below is a trial balance for Novelty Toys, Inc., on December 31,after adjusting entries: Novelty Toys, Inc. Trial Balance December 31 Cash $ 7,750 Accounts Receivabl 6,375 Office Equipme 11,250 nt Accumul ated 3,000 Depreciat ion Accounts 3,875 Payable Capital 11,250 Stock Retained -0- Earnings 3,750 Dividends 22,750 Fees Earned Salaries 8,000 Exnense Fees Earned 22,750 Salaries 8,000 Expense Advertisi ng 1,625 Expense Depreciat ion 2.125 Expense $ 40,875 $ 40,875 After closing the accounts. Retained Earnings at December 31 equals: Select one: a. Zero. b. $7.250 C. $11.000 d. $22.250