Use the following account balances from the adjusted trial balance of Flora Wholesalers:

Account	Debit Balance	Credit Balance
Cash	$ 3,800
Accounts receivable	$ 310
Accounts payable		$ 1,100
H. Jones, Capital		$ 3,300
H. Jones, Drawing	$ 900
Fees revenue		$ 11,900
Advertising expense	$ 6,300
Travel expense	$ 4,200
Shipping expense	$ 350
Computer software expense	$ 330

Which of the following would be the second entry in the closing process for Flora Wholesalers?