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.