A company's adjusted trial balance as of December 31, 2021 is shown below: 32 Credit Debit $ 7,000 19,000 445,000 10 points Accounts Cash Prepaid rent Land Accounts payable Salaries payable Common stock Retained earnings Dividends Service revenue Salaries expense Rent expense Utilities expense Totals $ 20,000 19, eee 240, eee 156,000 00:59:55 14,000 350, eee 250,000 21,000 29,000 $785,000 $785,888 Prepare closing entries for the year ended December 31, 2021. (If no entry is required for a transaction/ever entry required" in the first account field.) Journal entry worksheet