A company's adjusted trial balance as of December 31, 2021 is shown below: 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 Debit Credit $14,000 160,000 10,000 30,000 390,000 $134,000 15,000 3,400 1,700 22,000 190,000 148,300 25,000 460,000 185,000 70,000 20,000 35,000 2,400 33,000 $974,400 $974,400 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 Utilities expense Totals 33, UU $ 974,400 $974,400 Prepare the closing entries for the year ended December 31, 2021. (If no entry is required for a transaction/ entry required" in the first account field.) View transaction list Journal entry worksheet Record the entry to close the expense account. Note: Enter debits before credits. General Journal Debit Credit Date December 31, 2021 Totals $974,400 $974,400 Prepare the closing entries for the year ended December 31, 2021. (If no entry is required for a transaction/ entry required" in the first account field.) View transaction list Journal entry worksheet 1 2 3 Record the entry to close the dividends account. Note: Enter debits before credits. General Journal Debit Credit Date December 31, 2021