The company's odjusted trial balance includes the following accounts balances: Cash, $15,000; Equipment, $85,000; Accumulated Depreciation, $25,000; Accounts Payable, $10,000; Aetained earnings, $59,000; Dividends, $2,000; Fees Reverue, $56.000; Depreciation Expense, $25,000, and Salaries Exponse, $23,000. Al accounts have normal bolances. Prepare the third closing entry by selecting the account names from the pull-down menus and entering deliar amounts in the debit and credit columns Journal entry worksheet The companr's adjusted trial balance as follows indudes the following accounts balances: Cash, 115,000 ; Equipment, 185,000; Accumulated Deprecitian, $25,000; Accounts Payable, $10,000; Aletained earnings; $50,000; Dividends, $2,000; Fees Earned, $56,000, Deprediation Expense