Module 1/Chapter 3c 1 Saved Help Save & Exit Su Exercise 3-17A Record closing entries (LO3-6) Seminoles Corporation's fiscal year-end is December 31, 2021. The following is a partial adjusted trial balance as of December 31. Accounts Debit Retained Earnings Dividends Credit $19,000 $ 1,900 2 points Service Revenue Interest Revenue 39,000 4,900 Salaries Expense 13,900 Rent Expense 4,900 Skipped Advertising Expense 1,900 Depreciation Expense 9,900 Interest Expense 3,900 Print References Required: 1. Prepare the necessary closing entries. (If no entry is required for a particular transaction/event, select "No Journal Entry Required" in the first account field.) View transaction list Journal entry worksheet 1 2 3 Record the entry to close the revenue accounts. Note: Enter debits before credits. Date December 31, 2021 General Journal Debit Credit Record entry Clear entry View general journal 2. Calculate the ending balance of Retained Earnings. Retained earnings