[The following information applies to the questions displayed below.] Shown below is a trial balance for Cornell Products, Inc., on December 31, after adjusting entries Cornell Products, Inc. Trial Balance December 31, 2018 $ 15,500 12,750 22,500 Cash Accounts Receivable Office Equipment Accumulated Depreciation Accounts Capital Stock Retained Earnings Dividends Service Fees Earned Salaries Expense Advertising Expense Depreciation Expense $ 6,000 7,750 22,500 Payable 7,500 45, 500 16,000 3,250 4,250 $81,750 81,750 After closing the accounts, Retained Earnings at December 31 equals Select one a. Zero b. $14,500 O c. $22,000 d. $22,500