The company's adjusted trial balance includes the following accounts balances: Cash, $$15,000$; Equipment, $$85,000$; Accumulated Depreciation, $$25,000$; Accounts Payable, $$10,000$; Retained earnings, $$59,000$; Dividends, $$2,000$; Fees 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.