11 A company's fiscal year-end is December 31, Year 1. The following is a partial adjusted trial balance as of December 31. Debit Credit $27.000 376 points $ 2,700 Accounts Retained Earnings Dividenda Service Revenue Interest Revenue Salaries Expense Rent Expense Advertising Expense Depreciation Expense Interest Expense 47,000 5.700 oflook 14,700 5,700 2,700 10,700 4,700 Hint Required: 1. Prepare the necessary closing entries. (If no entry is required for a particular transaction/event, select "No Journal Ent Required" in the first account field.) Print View transaction llat References Journal entry worksheet 1 2 3 Record the entry to close the revenue accounts. Note: Enter debits before credits General Journal Date December 31 Yoar 1 Debit Credit Record entry Clear entry View general Journal