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. Debit Credit $30,000 $ 3,000 50,000 6,000 Accounts Retained Earnings Dividends Service Revenue Interest Revenue Salaries Expense Rent Expense Advertising Expense Depreciation Expense Interest Expense 15,000 6,000 3,000 11,000 5,000 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.) X Answer is not complete. No Date General Journal Debit Credit 1 December 31, 202 Retained Earnings x 3,000 X Dividends X 3,000 X 2 December 31, 202 Service Revenue x 50,000 X x 6.000 X Interest Revenue Retained Earnings x 56,000 X 3 40,000 X X December 31, 202 Retained Earnings Salaries Expense Rent Expense Advertising Expense Depreciation Expense Interest Expense x 15,000 6,000 3,000 11,000 X 5,000 X x X