Shown below is a trial balance for Novelty Toys, Inc., on December 31,after adjusting entries:

Novelty Toys, Inc.
Trial Balance
December 31
Cash	$	15,350
Accounts Receivable		12,675
Office Equipment		22,200
Accumulated Depreciation					$	5,850
Accounts Payable						7,675
Capital Stock						22,350
Retained Earnings						-0-
Dividends		7,350
Fees Earned						44,750
Salaries Expense		15,700
Advertising Expense		3,175
Depreciation Expense		4,175
	$	80,625			$	80,625

Income Summary will have what balance before it is closed?