Closing Entries for Harrison Company Identify which of the following accounts on the Trial Balance would be closed as the end of the accounting period. Harrison Company Place a check mark in this Trial Balance Dec. 31, 2020 column if the account gets closed. Cash $3000 Accounts Receivable 1500 Accounts Payable $2000 H. Harrison, capital 5000 H. Harrison, withdrawals 100 Sales 14,000 Salary Expense 2000 Rent Expense 1000 Utilities Expense 250 Misc. Expense 150 Prepare closing journal entries for Harrison Company: Debit Credit ate Account