3 A company's fiscal year-end is December 31, Year 1. The following is a partial adjusted trial balance as of December 31. Accounts Debit Credit Retained Earnings $21,000 Dividends $ 2,100 Service Revenue Interest Revenue 41,000 5,100 Salaries Expense 14,100 Rent Expense 5,100 Advertising Expense 2,100 Depreciation Expense 10,100 Interest Expense 4,100 Required: 1. Prepare the necessary closing entries. (If no entry is required for a particular transaction/event, select "No Journal Entry Required" in the first account field.) 2 Answer is not complete. No Date General Journal Debit Credit 1 December 31, Yeal Service Revenue 41,000 Interest Revenue Retained Earnings December 31, Yea Retained Earnings Rent Expense Advertising Expense Depreciation Expense Interest Expense Salaries expense December 31, Yea Retained Earnings Dividends 2. Calculate the ending balance of Retained Earnings. Retained earnings 000000 000 5,600 21,000 5,100 2,100 ( 10,100 4,100 14,100 2,100