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chapter 04: Completing the Accounting Cycle Describe and prepare closing entries. Journal Entry 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, Capital, $59,000; owner, Withdrawals, $2,000; Fees Eamed, $56,000; Depreciation Expense, $25,000; and Salaries Expense, $23,000. All accounts have normal balances. Prepare closing entry #1 by selecting the acount names and dollar amounts from the drop-down menus. Book Print Date Debit Account Title Credit Dec. 31 select select select select select select Submit answer & continue