Use the following account balances from the adjusted trial balance of Flora Wholesalers: Account Debit Balance Credit Balance Cash $ 3,100 Accounts receivable $ 500 Accounts payable $ 1,100 H. Jones, Capital $ 4,300 H. Jones, Drawing $ 900 Fees revenue $ 11,900 Advertising expense $ 6,900 Travel expense $ 4,200 Shipping expense $ 300 Computer software expense $ 400 Which of the following would be the third entry in the closing process for Flora Wholesalers