Shown below is an adjusted trial balance for Cornell Products, Incorporated, on December 31:

Cornell Products, Incorporated

Adjusted Trial Balance

December 31, Year 1

Debit Credit

Cash $ 15,300

Accounts Receivable 12,650

Office Equipment 22,100

Accumulated Depreciation $ 5,800

Accounts Payable 7,650

Capital Stock 22,300

Retained Earnings -0-

Dividends 7,300

Service Fees Earned 44,500

Salaries Expense 15,600

Advertising Expense 3,150

Depreciation Expense 4,150

Totals $ 80,250 $ 80,250

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

Multiple Choice

$57,350.

$50,050.

$80,250.

$35,750.