American Chip Corporation's reporting year-end is December 31. The following is a partial adjusted trial balance as of December 31 , 2021. Required: Prepare the necessary closing entries at 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 Record the entry to close the revenue accounts. Note: Enter debits before credits. Journal entry worksheet Record the entry to close the expense accounts. Note: Enter debits before credits. \begin{tabular}{|l|l|l|l|l|l|} \hline No & Date & General Journal & Debit & Credit \\ \hline & & & & & \\ \hline & & & & \\ \hline \end{tabular}