PPT.pptx 202220 Prin of Financial Accounting ACG-20210-06253 upplement Saved M Question 2 Chapter 3 Supplement Conm Help 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 Retained Earnings Dividends Debit Credit $26,000 $ 2,600 Service Revenue Interest Revenue 46,000 5,600 Salaries Expense 14,600 Rent Expense 5,600 Advertising Expense 2,600 Depreciation Expense 10,600 Interest Expense 4,600