The following is the adjusted trial balance for Harrah's Casino as of December 31, 2020. Harrah's Casino Trial Balance December 31, 2020 3000 600 900 300 15,000 7500 Cash Accounts Receivable Prepaid Rent Poker Chips Roulette Tables Slot Machine Equipment Accumulated Depreciation, Equipment Accounts Payable Salaries Payable Common Stock Dividends Poker Revenues Concession Revenues Salary Expense, Dealers Advertising Expense Depreciation Expense, Equipment Gaming Commission Expense 1500 1500 3000 18,900 6300 24,000 1800 13,500 900 1500 1200 50,700 50,700 Prepare closing entries as of December 31, 2020