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 $ 7,750 Accounts Receivable 6, 375 Office Equipment 11, 250 Accumulated Depreciation Accounts Payable 3, 875 Capital Stock 11, 250 Retained Earnings -6 - Dividends 3,750 Fees Earned 22, 750 Salaries Expense 8,000 Advertising Expense 1, 625 Depreciation Expense 2, 125 Totals $ 40,875 $ 40, 875 The entry to close the Fees Earned account will: Multiple Choice O Produce a zero balance in that account when posted. O Include a debit to Income Summary. O Include a credit to Fees Earned. O Include a debit to Capital Stock