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Prof.Dr.Taylan Altintas GRESHAM COMPANY Gresham Company is a merchandising company and uses perpetual inventory system. Below is the adjusted trial balance as of December 31, 2020.. Gresham Company Adjusted Trial Balance as of December 31, 2020 Debit Credit Cash Accounts Receivable Merchandise Inventory Office Supplies Inventory Prepaid Insurance Fixtures Accumulated Depreciation-Fixtures Building Accumulated Depreciation Building Land Accounts Payable Notes Payable Accrued Expenses Bank Loan Capital Retained Earnings Dividends Sales Revenues Cost of Goods Sold Salaries Expense Office Supplies Expense Transportation Expense. Utilities Expense Insurance Expense Depreciation Expense-Fixtures Depreciation Expense-Building) Interest Expense Interest Income Totals Required: Make the closing entries of the Gresham Company. 2,800 11,400 12,700 4,900 7,200 44,000 250,000 50,000 22,000 25,000 28,900 24,600 8,900 135,600 70,000 33,000 400,000 15,000 220,000 25,000 8,200 11,000 24,000 7,800 11,000 5,000 40,000 2,000 750,000 750,000