Required information [The following information applies to the questions displayed below.] The December 31, 2021, adjusted trial balance for Fightin' Blue Hens Corporation is presented below. Debit Credit Accounts $ 10,500 Cash Accounts Receivable 135,000 Prepaid Rent Supplies Equipment Accumulated Depreciation Accounts Payable Salaries Payable Interest Payable Notes Payable (due in two years) 4,500 22,500 250,000 $120,000 10,500 9,500 3,500 25,000 150,000 45,000 350,000 Common Stock Retained Earnings Service Revenue Salaries Expense 250,000 12,500 25,000 Rent Expense Depreciation Expense Interest Expense 3,500 $713,500 $713,500 Totals Required: 1. 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.) View transaction list Journal entry worksheet 2 Record the entry to close the revenue accounts. Note: Enter debits before credits. Date General Journal Debit Credit December 31, 2021 Record entry Clear entry View general journal Journal entry worksheet 2 Record the entry to close the expense accounts. Note: Enter debits before credits. Date Credit General Journal Debit December 31, 2021 Record entry Clear entry View general journal