$ 11,600 146,000 5,600 28,000 360,000 Cash Accounts Receivable Prepaid Rent Supplies Equipment Accumulated Depreciation Accounts Payable Salaries Payable Interest Payable Notes Payable (due in two years) Common Stock Retained Earnings Service Revenue Salaries Expense Rent Expense Depreciation Expense Interest Expense Totals $ 131,000 11,600 10,600 4,600 36,000 260,000 56,000 460,000 360,000 18,000 36,000 4,600 $969,800 $969,800 Exercise 3-19 A Part 1 Required: 1. Record the necessary closing entries at December 31, 2021. (If no entry is required for a particular transaction/eve Journal Entry Required" in the first account field.) No Date General Journal Debit Credit 1 December 31, 202 Service Revenue 460,000 2 December 31, 202 Salaries Expense 360,000 X Rent Expense Depreciation Expense Interest Expense 18,000 36,000 4,600 x