Laker Incorporated's fiscal year-end Is December 31, 2021. The following is an adjusted trial balance as of December 31 Credit Debit $ 10,800 33,000 24,000 Accounts Cash Supplies Prepaid Rent Accounts Payable Notes Payable Conmon Stock Retained Earnings Dividends Service Revenue Salaries Expense Advertising Expense Rent Expense Utilities Expense Totals $ 1,800 18,000 34,800 7,800 2,800 55,200 18,800 11,800 8, see 6, Bee $116, see $116,880 Required: 1. Prepare the necessary closing entries. (If no entry is required for a particular transactlon/event, select "No Journal Entry Required in the first account field.) View transaction list Journal entry worksheet 2 3 Record the entry to close the revenue accounts, NoteEnter debits before credits General Journal Debit Date December 31 2021 Credit Record entry Clear entry View general journal