Shown below is an adjusted trial balance for Novelty Toys, Incorporated, on December 31, Year 1: Novelty Toys, Incorporated Adjusted Trial Balance December 31, Year 1 Debit Credit Cash $ 15,750 Accounts Receivable 12,875 Office Equipment 23,000 Accumulated Depreciation $ 6,250 Accounts Payable 7,875 Capital Stock 22,750 Retained Earnings -0- Dividends 7,750 Fees Earned 46,750 Salaries Expense 16,500 Advertising Expense 3,375 Depreciation Expense 4,375 Totals $ 83,625 $ 83,625 The total debits in the After-Closing Trial Balance will equal:

Multiple Choice

a. $51,625.

b.$83,625.

c.$59,375. $

d. 36,875.