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	$ 15,350
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
Service Fees Earned		44,750
Salaries Expense	15,700
Advertising Expense	3,175
Depreciation Expense	4,175
Totals	$ 80,625	$ 80,625

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

Multiple Choice

• $80,625.

• $57,575.

• $50,225.

• $35,875.