Checke Seminoles Corporation's fiscal year-end is December 31, 2021. The following is a partial adjusted trial balance as of December 31 Debit $ 2,300 Credit $23,000 43,000 5,300 Accounts Retained Earnings Dividends Service Revenue Interest Revenue Salaries Expense Rent Expense Advertising Expense Depreciation Expense Interest Expense 14,300 5,300 2,300 10,300 4.300 Required: 1. 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 Record the entry to close the expense accounts. Note: Enter debits before credits Debit Credit Date General Journal Prey 17 of 18 Next > Journal entry worksheet Record the entry to close the dividends account. Note: Enter debits before credits. General Journal Debit Credit Date December 31, 2021 Retained Earnings Record entry Clear entry View general journal