The company's adjusted trial balance as follows includes the following accounts balances: cash $15,000; Equipment, $85000; Accumulated Depreciation, $25000; Accounts payable, $10000; Owner, Capital, $59000; Owner, Withdrawls, $2000; Fees earned, $56000; Depreciation Expense, $25000; and salaries Expense, $23000. All accounts have normal balances. Prepare closing entry #2 by selecting the account names and dollar amounts from the drop-down menus.