9) Following is the year-end adjusted trial balance for Fred's Corner Grocery for the current year Fred's Corner Grocery Adjusted Trial Balance December 3 Accounts receivable... 67.50 46,000 60,000 Merchandise inventory 16,000 850 125,630 Salaries payable : 45,00 550,000 4,500 4,250 382,450 44,000 8,150 24,32 45 5,05 ales discounts Cost of goods sold. Store salaries expense [nterest expense. 9 9 Prepare the closing entries at December 31 for the current year