Following is the adjusted trial balance for Mercer Grocery, Inc. for the current year. Mercer uses a periodic inventory system. A physical count of the inventory indicates that $60,000 of merchandise is on hand. Prepare the December 31 closing entries. 
Definitions:
Integration
The process or act of combining or adding parts to make a unified whole, especially within a psychological context of blending various aspects of the self.
Understanding
The mental process of comprehending or making sense of information, situations, or behaviors.
Assimilative Integration
A therapeutic approach that combines elements from different theoretical frameworks while maintaining a core theoretical orientation.
Evidence-based Treatments
Therapeutic interventions that are supported by scientific research, demonstrating their efficacy in treating specific psychological disorders.
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