Laker incorporated's fiscal year-end Is December 31, 2021. The following is an adjusted trial balance as of December 31 Credit Debit $ 10,400 31,000 22.00 Rccounts Cash Supplies Prepaid Rent Accounts Payable Notes Payable Con on Stock Retained Earnings Dividends Service Reventue Salaries Expense Advertising Expense Went Expense util senso $ 1,400 14,000 12.000 2.400 2.400 SS, 16,4 11. 8.400 SIL6, 4e $11 Required: 1. Prepare the necessary closing entites. (If no entry is required for a particular transaction/event. select "No Journal Entry Regne the first