Presented below is income statement information of the Schefter Corporation for the year ended December 31, 2021. Sales revenue Salaries expense Interest revenue Advertising expense Gain on sale of investments Cost of goods sold Insurance expense Interest expense Income tax expense Depreciation expense $ 536,000 9e, 300 7,400 12,250 10,100 294,800 15,650 4,200 45,500 27,000 Required: Prepare the necessary closing entries at December 31, 2021. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) View transaction list Journal entry worksheet 1 2 Record the entry to close the revenue accounts. BEN