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 December 31. Accounts Debit Retained Earnings Credit $23,000 Dividends $ 2,300 Service Revenue Interest Revenue. 43,000 5,300 Salaries Expense 14,300 Rent Expense 5,300 Advertising Expense 2,300 Depreciation Expense 10,300 Interest Expense 4,300 Required: 1. Prepare the necessary closing entries. (If no entry is required for a particular transaction/event, select "No J Entry Required" in the first account field.) Answer is complete and correct. No Date General Journal Debit Credit 1 December 31, 202 Service Revenue 43,000 Interest Revenue 5,300 Retained Earnings 48,300 2 December 31, 202 Retained Earnings 36,500 < Prev 6 of 13 Novt