help prepare the closing entries

Seminoles Corporation's fiscal year-end is December 31, 2021. The following is a partial adjusted trial balance as of December 31. Accounts Debit Credit Retained Earnings $24, 000 Dividends $ 2, 400 Service Revenue 44 , 000 Interest Revenue 5 , 400 Salaries Expense 14 , 400 Rent Expense 5 , 400 Advertising Expense 2 , 400 Depreciation Expense 10 , 400 Interest Expense 4, 400