O e Decrease $25. Increase $15 LAKE CORPORATION ADJUSTED TRIAL BALANCE DECEMBER 31, 2012 Cash Accounts Receivable Supplies Prepaid Insurance Equipment Accumulated Depreciation Equipment Accounts Payable Common Stock Retained Earnings Dividends Commission Revenue Depreciation Expense, Equipment Wages Expense Insurance Expense $15,000 7,000 3,000 9,000 24,000 $ 6,000 12,000 20,000 10,000 34,000 4,000 2,000 14,000 4000 $82000 $82.000 Following all closing entries, the trial balance totals will be: Select one O a $58,000 Ob $82,000 O c $62,000 O d. $92,000 O e. $54,000 Which account is not closed at the end of an accounting period