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 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			$	40,875

The total debits in the After-Closing Trial Balance will equal:

Select one:

a. $25,375.

b. $29,125.

c. $40,875.

d. $18,125.