Helce 9 Laker Incorporated's fiscal year-end is December 31, 2021. The following is an adjusted trial balance as of December 31 Credit Debit $ 12,000 39,000 30,000 eBook Accounts Cash Supplies Prepaid Rent Accounts Payable Notes Payable Common Stock Retained flarnings Dividends Service Revenue Salaries Expense Advertising Expense Rent Expense Utilities Expense Totals 5 3,000 30,000 40,000 9,000 4,000 54,000 20,000 13,000 10,000 8,000 $136,000 $136,000 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.) View transaction list Journal entry worksheet