Journal entry worksheet The company's adjusted trial balance as tollows includes the following accounts balances: Cash, \$15,000; Equipment, $85,000; Accumulated Depreciation, $25,000; Accounts Payable, $10,000; Retained earnings, $59,000; Dividends, $2,000; Fees Erned, $56,000; Depreciation Expense, $25,000; and Salaries Expense, \$23,000. All accounts have normal balances. Note: Enter debits before credits