Knowledge Check 01 The company's adjusted trial balance includes the following accounts balances: Cash, $15,000; Equipment, $85,000; Accumulated Depreciation, \$25,000; Accounts Payable, \$10,000; Retained earnings, \$63,500; Dividends, \$2,000; Sales, \$56,000; Sales Returns and Allowances, \$3,000; Sales Discounts, \$1,500; Depreciation Expense, \$25,000; and Salaries Expense, \$23,000. All accounts have normal balances. Prepare the second closing entry by selecting the account names from the pull-down menus and entering dollar amounts in the debit and credit columns