The company's adjusted trial balance includes the following accounts balances: cash, $15,000; equipment, $85,000; accumulated depreciation, $25,000; accounts payable, $10,000; retained earnings, $63,500; dividends, $2,000; sales, $56,000; sales returns and allowances, $3,000; sales discounts, $1,500; depreciation expense, $25,000; and salaries expense, $23,000. all accounts have normal balances. prepare the second closing entry by selecting the account names from the pull-down menus and entering dollar amounts in the debit and credit columns.