The following are selected accounts and their balances after adjustments at May 31, 2015, the end of Mark's Furniture Refinishing's fiscal year. Mark's Furniture Refinishing Trial Balance December 31, 2015 Debit Credit Cash 20,000 Accounts receivable 5,000 Refinishing supplies 16,000 Tools 65,000 Accumulated depreciation, took 12,000 Accounts payable 4,000 Mark Madman, capital 4,000 Mark Madman, withdrawals 1,000 Fees earned 100,000 Wages expense 5,000 500 Supplies expense Depreciation expense 3,000 Utilities expense 500 Rental expense 4,000 Total $ 120,000 $120,000 $ $ Column A 1. - 2. 3. 4. Income Statement (Net Income) Change in Equity Total Liabilities Total Assets Column B a. $4,000 b. $ 94,000 c. $ 87,000 d. $90,000