Laker Incorporated's fiscal year-end is December 31, 2021. The following is an adjusted trial balance as of December 31. Credit Debit $ 11,300 35,500 26,500 Accounts Cash Supplies Prepaid Rent Accounts Payable Unearned Revenue Common Stock Retained Earnings, January 1 Dividends Service Revenue Salaries Expense Advertising Expense Rent Expense Utilities Expense Totals $ 2,300 23,000 36,500 8,300 3,300 54,700 19,300 12,300 9.300 7.300 $124,800 $124,800 Journal entry worksheet Record closing entry 2. Note: Enter debits before credits. General Journal Debit Credit Date December 31, 2021 Record entry Clear entry View general Journal Journal entry worksheet Record closing entry 3. Note: Enter debits before credits. General Journal Debit Credit Date December 31. 2021 Record entry Clear entry View general Journal 2. Calculate the ending balance of Retained Earnings. Retained earnings