Selected accounts for Krusty Company, a merchandiser, on December 31, 2020 are presented below. (A): Use only the accounts necessary to prepare the Multiple Step Income Statement in the proper, 3-column format with a three-line heading. The adjusting entries have already been made and all accounts have normal balances. Remember to set up your 3-columns first Office Salary Expense.......... $ 81,000 Interest Revenue... .11,000 Cost of Goods Sold... .688,750 Sales............. 941,500 Sales Salary Expense....... ..95,000 Store Supply Expense... 16,500 Office Supply Expense... 9,050 Interest Expense... 9,750 Dividends......... 12,750 (B): Using the data from (A), above, prepare in general journal form, the entries necessary to close the accounts of Krusty Company on December 31, 2020. [four (or two) entries in all, depending on closing method used.]