Required information 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, $59,000, Dividends, $2,000; Fees Revenue, $56,000, Depreciation Expense, $25,000; and Salaries Expense, $23,000. All accounts have normal balances. Prepare the first closing entry by selecting the account names from the pull-down menus and entering dollar amounts in the debit and credit columns. View transaction list Journal entry worksheet < The company's adjusted trial balance as follows 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 Earned, $56,000; Depreciation Expense. $25.0001 and Salaries Expense. $23.000. All accounts have normal balances.. Note: Enter debits before credits. Date General Journal Equipment December 31 Cash Debit Credit