Part 1 of 2 Required information Exercise 3-19A Record closing entries and prepare a post-closing trial balance (LO3-6, 3-7) [The following information applies to the questions displayed below.) points The December 31, 2021, adjusted trial balance for Fightin' Blue Hens Corporation is presented below. Credit eBook Hint Debit $ 11,100 141,000 5,100 25,500 310,000 Print References Accounts Cash Accounts Receivable Prepaid Rent Supplies Equipment Accumulated Depreciation Accounts Payable Salaries Payable Interest Payable Notes Payable (due in two years) Common Stock Retained Earnings Service Revenue Salaries Expense Rent Expense Depreciation Expense Interest Expense Totals $126,000 11,100 10,100 4,100 31,000 210,000 51,000 410,000 310,000 15,500 31,000 4,100 $853,300 $853,300 Required information Part 1 of 2 View transaction list Journal entry worksheet points eBook Record the entry to close the revenue accounts. Hint Print Note: Enter debits before credits. References Credit Date December 31, 2021 General Journal Service Revenue Debit 410,000 Retained Earnings 410,000 Record entry Clear entry View general journal Required information View transaction list Part 1 of 2 Journal entry worksheet points eBook Record the entry to close the expense accounts. Hint Print Note: Enter debits before credits. References Debit Date December 31, 2021 General Journal Salaries Expense Credit 310,000 Rent Expense Depreciation Expense Interest Expense 15,500 31,000 4,100 Record entry Clear entry View general journal 2. Prepare a post-closing trial balance. FIGHTIN' BLUE HENS CORPORATION Post-Closing Trial Balance December 31, 2021 Deg Accounts Debit Credit Totals $ 0 $ 0