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	$ 15,600
Accounts Receivable	12,800
Office Equipment	22,700
Accumulated Depreciation		$ 6,100
Accounts Payable		7,800
Capital Stock		22,600
Retained Earnings		-0-
Dividends	7,600
Service Fees Earned		46,000
Salaries Expense	16,200
Advertising Expense	3,300
Depreciation Expense	4,300
Totals	$ 82,500	$ 82,500

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

Multiple Choice

• $58,700.

• $51,100.

• $36,500.

• $82,500.