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Knowledge Check 01 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, $59,000; Dividends, $2,000; Fees Revenue, \$56,000; Depreciation Expense, $25,000; and Salaries Expense, $23,000. All accounts have normal balances. Prepare the third closing entry by selecting the account names from the pull-down menus and entering dollar amounts in the debit and credit columns