he adjusted trial balance for Yondel Company at December 31, 2021 is presented below: Credit Debit $ 8,000 21,000 415,000 Accounts Cash Prepaid rent Land Accounts payable Salaries payable Common stock Retained earnings Dividends Service revenue Salaries expense Rent expense Utilities expense Totals $ 17,000 22,000 250,000 102,000 15,000 330,000 200,000 28,000 34,000 $721,000 $721,000 Prepare the closing entries for Yondel Company for the year ended December 31, 2021. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) View transaction list Journal entry worksheet