A companies adjusted trial balance as of December 31, 2021 is shown below prepare the closing entry for the year and December 31, 2021

A company's adjusted trial balance as of December 31, 2021 is shown below: Credit Debit $13,000 168,000 9,000 28,000 330,000 Accounts 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 Dividends Service revenue Salaries expense Advertising expense Rent expense Depreciation expense Interest expense Utilities expense Totals $127,000 13,000 3,100 1,200 28,000 190,000 132,600 23,000 420,000 181,000 75,000 11,000 38,000 2,900 36,000 $914,900 $914,900 Prepare the closing entries for the year ended December 31, 2021. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) View transaction list Journal entry worksheet 1 2 3 Record the entry to close the service revenue account Prepare the closing entries for the year ended December 31, 2021. (If no entry is required for a tra entry required" in the first account field.) View transaction list Journal entry worksheet 1 2 3 Record the entry to close the service revenue account. Note: Enter debits before credits. Date General Journal Debit Credit December 31, 2021 Record entry Clear entry View general journal View transaction list Journal entry worksheet 1 2 3 Record the entry to close the expense account. Note: Enter debits before credits General Journal Debit Credit Date December 31, 2021 Record entry Clear entry View general journal View transaction list Journal entry worksheet