Laker Incorporated's fiscal year-end is December 31, 2021. The following is an adjusted trial balance as of December 31 Credit Debit $ 10,300 30,500 21,500 Accounts Cash Supplies Prepaid Rent Accounts Payable Notes Payable Common Stock Retained Earnings Dividends Service Revenue Salaries Expense Advertising Expense Rent Expense Utilities Expense Totals $ 1,300 13,000 31,500 7,300 2,300 55,700 18,300 11,300 8,300 6,300 $108,800 $108,800 Required: 1. Prepare the necessary closing entries. (If no entry is required for a particular transaction/event, select "No Journal Em Required" in the first account field.) Answer is complete and correct. General Journal No Date Debit Credit 1 December 31, 202 Service Revenue 55,700 DATA KE TAM 2. Calculate the ending balance of Retained Earnings. Retained earnings 3. Prepare a post-closing trial balance Answer is not complete. LAKER INCORPORATED Post-Closing Trial Balance December 31, 2021 Accounts Debit Credit 3. Prepare a post-closing trial balance Answer is not complete. LAKER INCORPORATED Post-Closing Trial Balance December 31, 2021 Accounts Debit Credit Totals $ $ 0 $