The company's adjusted trial balance as follows includes the following account balances cash 15000 equipment 85000 accumulated to preciation 25000 accounts payable 10000 owners capital of 59000 withdraws 2000 these earned 56000 depreciation expense 25000 and salaries expense 23000 all accounts have normal balances prepare the 1st closing entry by selecting the account names from the pull down menu is and entering dollar amounts in the debit and credit columns