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 $ 15,250 Accounts Receivable 12,625 Office Equipment 22,000 Accumulated Depreciation $ 5,750 Accounts Payable 7,625 Capital Stock 22,250 Retained Earnings -0- Dividends 7,250 Fees Earned 44,250 Salaries Expense 15,500 Advertising Expense 3,125 Depreciation Expense 4,125 Totals $ 79,875 $ 79,875 The Income Summary will have what balance before it is closed?