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 $ $15,500$

Accounts Receivable $12,750$

Office Equipment $22,500$

Accumulated Depreciation $ $6,000$

Accounts Payable $7,750$

Capital Stock $22,500$

Retained Earnings $-0-$

Dividends $7,500$

Service Fees Earned $45,500$

Salaries Expense $16,000$

Advertising Expense $3,250$

Depreciation Expense $4,250$

Totals $ $81,750$ $ $81,750$

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

Select one:

a$.$ $$50,750.$

b$.$ $$23,500.$

c$.$ $$31,000.$

d$.$ $$58,250.$