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Shown below Is a trial balance for Novelty Toys, Inc, on December 31,after adjusting entries Novelsy Toys, Ing. Trisl Balances December 31 Cash 15,400 Aceounts

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Shown below Is a trial balance for Novelty Toys, Inc, on December 31,after adjusting entries Novelsy Toys, Ing. Trisl Balances December 31 Cash 15,400 Aceounts Receivable Office Eqaipeent. Aceumalated Depreciation. Aceounss Payable Capital 3sock Retained tarnings Dividends 12,700 22,200 5, 900 7,700 a2,400 -0- 7,400 Fees Earned 45,000 3alarien Expense Adversising Expense Depreciation Expense 15, 800 a,200 4,200 61.000 e1,000 Net Income for the pertod equals: Muttple Choice $14,400 $21800 $46.000 $23.200 The following Information applies to the questions displayed below.] Shown below is a tral balance for Novelty Toys, Inc, on December 31,after adjusting entnes Novelty Toys, Ina. Trial Dalange December 31 Cash Aeeounts Receivable Office Equipeent Aceumalased Depreeiatsion. Accounss Payable Capital 3ook Resained Earnings 15, 400 12,700 22,300 s,900 7,700 22, 400 -9- Dividends Fees taned Salaries Expense Advertising Expense Depreciation Expense 7,400 45,000 15, 800 a,200 4,200 01,000 01,000 After closing the accounts, Retained Earnings at December 31 equals Multiple Choice $21800 $14.400 Zero $45,000 Required Information (The following Information appiles to the questions displayed below] Shown below Is a trial balance for Novelty Toys, Inc., on December 31,after adjusting entries Novelty Toys, Ine, Irial Balance Decenber 31 Cash Accounts Receivable ottice Equipment heeumalated Depreeiation Aceounts Payable Capital 3tock Retained Earnings Diridends 15,400 12,700 22, 300 5,900 7,700 22,400 -0- 7,400 Fees Earned 45,000 Salaries Eapense Advertising Expense Depreciation Expense 15, 800 a, 200 4,a00 81,000 81,000 The total debits in the After-Closing Tral Balance will equal: Multiple Chotce $50,400 se1000 $57800 $36.000 Shown below is a trial balance for Novelty Toys, Inc., on December 31,after adjusting entries Movelty Toys, Ina. TELal Balance December 31 15,400 Cash 12,700 22, a00 Aecsunss Receivable office Equipoent Accumolated Depreciation. Accounts Payable Capital 3toch Retained Earnings Dividends Fees Earned Salaries Expense Adversising Expense Depreciation Expense 5.900 7,700 22,400 -0- 7,400 45,000 15,000 2, 200 4,200 81,000 03,000 Income Summary will have what balance before it Is closed? Mutiple Choice Zero $22.600. $22.350. $21800

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