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

Account	Debit Balance	Credit Balance
Cash	$ 4,800
Accounts receivable	$ 360
Accounts payable		$ 1,100
H. Jones, Capital		$ 3,800
H. Jones, Drawing	$ 900
Fees revenue		$ 11,100
Advertising expense	$ 6,100
Travel expense	$ 4,200
Shipping expense	$ 300
Computer software expense	$ 300

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