Crimson Tide Music Academy offers lessons in playing a wide range of musical instruments. The unadjusted trial balance as of December 31, 2021, appears below. December 31 is the company's fiscal year-end. Accounts Cash Debits Credits $22,300 Accounts Receivable 10,700 Interest Receivable Supplies 3,200 Prepaid Rent 8,400 Land 90,000 Notes Receivable 32,000 Accounts Payable $ 9,500 Salaries Payable Deferred Revenue Utilities Payable Common Stock 5,900 0 Retained Earnings 106,600 21,500 Service Revenue 54,200 Interest Revenue Salaries Expense 27,500 Rent Expense Supplies Expense Utilities Expense Totals 3,600 $197,700 $197,700 In addition, the company had the following year-end adjusting entries. Debits Credits a. Salaries Expense 2,700 Salaries Payable 2,700 b. Interest Receivable 1,400 Interest Revenue 1,400 c. Supplies Expense 1,900 Supplies 1,900 d. Deferred Revenue 3,900 Service Revenue 3,900 e. Rent Expense 6,000 Prepaid Rent 6,000 f. Utilities Expense 800 Utilities Payable 800 Supplies 1,900 d. Deferred Revenue 3,900 Service Revenue 3,900 e. Rent Expense 6,000 Prepaid Rent 6,000 f. Utilities Expense 800 Utilities Payable 5. Record 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 revenue accounts. Note: Enter debits before credits. Date December 31, 2021 General Journal Debit Credit Record entry Clear entry View general journal Check my work Supplies 1,900 d. Deferred Revenue 3,900 Service Revenue 3,900 e. Rent Expense 6,000 Prepaid Rent 6,000 f. Utilities Expense 800 Utilities Payable 800 5. Record 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. Date December 31, 2021 General Journal Debit Credit Record entry Clear entry View general journal Check my work