21. (10 points) The amounts below appeared in the Income Statement and Balance Sheet columns of a company's December 31 work sheet. In the space provided give.without explanation the closing entries on December 31. Trial Balance Debit Credit Assets other than merchandise Accounts receivable Liabilities Common Stock Dividends 7500 4500 3000 7500 1500 Page | 1 Name Date 19,500 Sales Salaries expense Other operating expenses 11,250 5,250 30000 Total 30,000 General Journal Dr. Cr Date 19