Record the necessary closing entries at December 31, 2021. (If no entry is required for a particular transaction/event, select "No Journal Entry Required" in the first account field.)

The December 31, 2021, adjusted trial balance for Fightin' Blue Hens Corporation is presented below. Credit Debit $ 10,400 134,000 4,400 22,000 240,000 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 $119 000 10,400 9,400 13,400 24,000 140,000 44,000 340,000 240,000 12,000 24,000 3,400 $690,200 $690,200 equired: - Record the necessary closing entries at December 31, 2021. (If no entry is required for a particular transaction ournal Entry Required" in the first account field.) View transaction list