A company's fiscal year-end is December 31, 2024. The following is a partial adjusted trial balance as of December 31. Accounts Retained Earnings Debit Credit $19,000 Dividends $1,900 Service Revenue Interest Revenue 39,000 4,900 Salaries Expense 13,900 Rent Expense 4,900 Advertising Expense 1,900 Insurance Expense 9,900 Interest Expense 3,900 Required: 1. Prepare the necessary closing entries. 2. Calculate the ending balance of Retained Earnings. Complete this question by entering your answers in the tabs below. Required 1 Required 2 Prepare the necessary closing entries. (If no entry is required for a particular 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 revenue accounts.