The following selected accounts and balances are from the

The following selected accounts and balances are from the adjusted trial balance of Grey Company on December 31, 2020 (their year-end). These are not all income statement accounts. Sales Cost of goods sold Fire loss Selling and administrative expenses Cash Accounts receivable Accumulated depreciation Dividend revenue Interest revenue Unearned service revenue Interest payable Gain on sale of FVNI investments Patents Retained earnings, January 1, 2020 Interest expense Cumulative effect of change f