The company's adjusted trial balance as follows includes the following account balances; Cash, $15,000; Equipment, $85,000; Accumulated Depreciation, $25,000; Accounts Payable, $10,000; Owner, capital, $63,500; Owner, withdrawals, $63,500; 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.