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, $25.000: and Salaries Expense. $23.000. All accounts have normal balances.. Note: Enter debits before credits. Date December 31 General Journal Debit Credit