Check Exercise 3-17A Record closing entries (LO3-6) Seminoles Corporation's fiscal year-end is December 31, 2021. The following is a partial adjusted trial balance as of December 31. Accounts Debit Credit Retained Earnings $28, 000 Dividends Service Revenue $ 2, 800 48, 000 Interest Revenue Salaries Expense 5 ,800 14, 800 Rent Expense 5, 800 Advertising Expense 2, 800 Depreciation Expense Interest Expense 10, 800 4, 800 Required