3. Prepare the adjusting journal entries that are required at December 31,2021 . (If no entry is required for a transaction. "No Journal Entry Required" in the first account field.) Required information CP4-4 (Algo) Identifying and Preparing Adjusting Journal Entries [LO 4-1, LO 4-2, LO 4-3, LO 4-6] [The following information applies to the questions displayed below.] Golf Academy, Incorporated, provides private golf lessons. Its unadjusted trial balance at December 31, 2021, follows, along with information about selected accounts. 3. Prepare the adjusting journal entries that are required at December 31,2021 . (If no entry is rec "No Journal Entry Required" in the first account field.)