The company's adjusted trial balance includes the following accounts balances: Cash, $15.000: Equipment, $85,000: Accumulsted Depreciation, $25,000: Accounts Payable, $10,000: Retained earnings. $63,500: Dividends. $2.000: Sales, $56,000; Sales Returns ond Allowances, $3,000: Soles Discounts, $1.500: Depreciation Expense, S25.000; ond Salaries Expense. $23,000. All accounts have normal balonces. 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 View trancation et Journal entry worksheet The compariy's adjusted trial balance as follows includes the following accounts balances: Cash, $15,000: Equipment, 585,000; Accumulated Depreciation, $25,000; Accounts Payable, $10,000; Owner, Capital, 563,500; Owner, Withdrawals, $2,000: Sales, $56,000; Sales Returns and Allowances, $3,000: Note: Enter debits before credits Date General Journal Debit Credit Dec. 31 Record entry Cloar entry View general Journal