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 $ 15,850 Accounts Receivable 12,925 Office Equipment 23,200 Accumulated Depreciation $ 6,350 Accounts Payable 7,925 Capital Stock 22,850 Retained Earnings -0- Dividends 7,850 Service Fees Earned 47,250 Salaries Expense 16,700 Advertising Expense 3,425 Depreciation Expense 4,425 Totals $ 84,375 $ 84,375 The total debits in the After-Closing Trial Balance will equal: Multiple Choice $59,825. $37,125. $84,375. $51,975.