Ch 4 Concept Overview Videos i Saved Help Sa 8 Rant avnance 1 non ! Required information Part 4 of 6 30s 0:00 / 3:23 1x Knowledge Check 01 1.42 points The company's adjusted trial balance as follows includes the following accounts balances: Cash, $15,000; Equipment, $85,000; Accumulated Depreciation, $25,000; Accounts Payable, $10,000; Owner's Capital $59,000; Withdrawals, $2,000; Consulting Revenue, $56,000; Depreciation Expense, $25,000; and Salaries Expense, $23,000. All accounts have normal balances. eBook References Prepare the first closing entry by selecting the account names from the pull-down menus and entering dollar amounts in the debit and credit columns. View transaction list View journal entry worksheet X No Date General Journal Debit Credit 1 Dec 31 Owner's Capital 59,000 Salaries payable 10,000 Depreciation expense 25,000 Salaries expense 23,000 Owner's Withdrawals 2,000 Mc Graw Hill MacBook Pro