Shown below is an adjusted trial balance for Cornell Products, Incorporated, on December 31: Credit Cornell Products, Incorporated Adjusted Trial Balance December 31, Year 1 Debit Cash $ 15,100 Accounts Receivable 12,550 Office Equipment 21,700 Accumulated Depreciation Accounts Payable Capital Stock Retained Earnings Dividends 7,100 Service Fees Earned Salaries Expense 15,200 Advertising Expense 3,050 Depreciation Expense 4,050 Totals $ 78,750 $ 5,600 7,550 22,100 -0- 43,500 $ 78,750 The total debits in the After-Closing Trial Balance will equal: The total debits in the After-Closing Trial Balance will equal: Multiple Choice $56,450. O $35,250 O $49,350. $78,750