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 Income Summary will have what balance before it is closed