Complete this question by entering your answers in the tabs below. Prepare the necessary adjusting journal entries at December 31, 2021. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field. Do not round intermediate calculations.) Complete this question by entering your answers in the tabs below. Prepare the necessary adjusting journal entries at December 31, 2021. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field. Do not round intermediate calculations.)