Shown below is an adjusted trial balance for Cornell Products, Incorporated on December 31: Credit Cornell Products, Incorporated Adjusted Trial Balance December 31, Year i Debit Cash $ 15,600 Accounts Receivable 12,800 Office Equipment 22,700 Accumulated Depreciation Accounts Payable Capital Stock Retained Earnings Dividends 7,600 Service Fees Earned Salaries Expense 16,200 Advertising Expense 3,300 Depreciation Expense 4,300 Totals $ 82,500 $ 6,100 7,800 22,600 -0- 46,000 $ 82,500 After closing the accounts, Retained Earnings at December 31 equals: Multiple Choice O zero $14,600 $46,000 $22.200.