Use the following account balances from the adjusted trial balance of Flora Wholesalers: Account Debit Balance Credit Balance Cash $ 5,000 Accounts receivable $ 280 Accounts payable $ 1,100 H. Jones, Capital $ 4,000 H. Jones, Drawing $ 900 Fees revenue $ 13,500 Advertising expense $ 8,300 Travel expense $ 4,200 Shipping expense $ 500 Computer software expense $ 300 Which of the following would be the second entry in the closing process for Flora Wholesalers