Shown below is the adjusted 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 $ 28,640 The total debits in the After Closing Trial Balance will equal