The options for general journal are: accounts payable, accounts recievable, accumulated depreciation, cash, common stock, consulting revenue, depreciation expanse, dividends, equipment, fees earned, income summary, insurance expense, prepaid rent, rent revenue, salaries expense, salaries payable, service revenue, supplies, supplies expense, unearned rent revenue, utilities expense

Knowledge Check 01 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; Retained earnings, $59,000; Dividends, $2,000; Fees Earned, $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 View transaction list Journal entry worksheet 1 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; Retained earnings, $59,000; Dividends, $2,000; Fees Earned, $56,000; Depreciation Expense, Note: Enter debits before credits Date General Journal Debit Credit Dec. 31 Record entry Clear entry View general journal