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	$ 15,700
Accounts Receivable	12,850
Office Equipment	22,900
Accumulated Depreciation		$ 6,200
Accounts Payable		7,850
Capital Stock		22,700
Retained Earnings		-0-
Dividends	7,700
Fees Earned		46,500
Salaries Expense	16,400
Advertising Expense	3,350
Depreciation Expense	4,350
Totals	$ 83,250	$ 83,250

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

Multiple Choice

• $36,750.

• $59,150.

• $83,250.

• $51,450.