Shown below is an adjusted trial balance for Cornell Products, Incorporated, on December 31: Cornell Products, Incorporated Adjusted Trial Balance December 31, Year 1 Cash Accounts Receivable Office Equipment Accumulated Depreciation Accounts Payable Capital Stock Retained Earnings Dividends Service Fees Earned Salaries Expense Advertising Expense Depreciation Expense Totals Debit $ 15,150 Credit 12,575 21,800 $ 5,650 7,575 22,150 -0- 7,150 43,750 15,300. 3,075 4,075 $ 79,125 $ 79,125 After closing the accounts, Retained Earnings at December 31 equals: