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; Owner's Capital \$59,000; Withdrawals, \$2,000, Consulting 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. 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; Owner's Capital $59,000; Withdrawals, $2,000; Consulting Revenue, $56,000; Depreciation Expense, Note: Enter debits before credits. 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; Owner's Capital $59,000; Withdrawals, $2,000; Consulting Revenue, $56,000; Depreciation Expense, Note: Enter debits before credits