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

A. $28,640

B. $6,720

C. $22,400

D. $23,360

Copy of Shown below is a trial balance for Simon Inc., on December 31, after the first year of operations, after adjusting entries: Simon, Inc. Adjusted Trial Balance December 31 Cash 1,600 Accounts Receivable 4,000 Office Equipment 16,800 Accumulated Depreciation 1,600 Capital Stock 2,400 Retained Earnings 2,720 Dividends 960 Service Fees Earned 21,920 Wages Expense 3,200 Supplies Expense 1,120 Depreciation Expense 960 $ 28,640 HA 28,640