A company's adjusted trial balance as of December 31, 2021 is shown below: Accounts Cash Debit $9,000 Credit Prepaid rent 20,000 Land 405,000 Accounts payable $ 20,000 Salaries payable Common stock Retained earnings 19,000 280,000 -5,000 Dividends 11,000 Service revenue 330,000 Salaries expense Rent expense 150,000 Utilities expense Totals 21,000 28,008 $644,000 $644,000 Prepare 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.). Journal entry worksheet