Trial Balanct December 13.15e 12.575 21,800 Accounts Receivable Office tquipment Accumulated Depreciation Accounts Payable Capital Stock Retained Earnings Dividends Fees Earned Salaries Expense Advertising Expense Depreciation Expense s. s.650 7.575 22,150 0- 7.1se 15,30043.75e .0us s 79,125 s 79,125 After closing the accounts, Retained Earnings at December 31 equals