Required information [The following information applies to the questions displayed below.] Crimson Tide Music Academy offers lessons in playing a wide range of musical instruments. The unadjusted trial balance as of December 31, 2021, appears below. December 31 is the company's fiscal year-end. Credits Debits $ 10,300 9,500 2,000 7,200 78,000 20,000 Accounts Cash Accounts Receivable Interest Receivable Supplies Prepaid Rent Land Notes Receivable Accounts Payable Salaries Payable Deferred Revenue Utilities Payable Common Stock Retained Earnings Service Revenue Interest Revenue Salaries Expense Rent Expense Supplies Expense Utilities Expense Totals $ 7,700 @ 5,300 79,000 19,700 42,200 24,500 @ 2,400 $153,900 $153,900 In addition, the company had the following year-end adjusting entries. Debits Credits a. Salaries Expense 2,100 Salaries Payable 2,100 b. Interest Receivable 800 Interest Revenue 800 C. Supplies Expense 1,300 Supplies 1,300 d. Deferred Revenue 3,300 Service Revenue 3,300 e. Rent Expense 5,400 Prepaid Rent 5,400 f. Utilities Expense 200 Utilities Payable 200 Journal entry worksheet Record the entry to close the expense accounts. Note: Enter debits before credits. Date General Journal Debit Credit December 31, 2021 Record entry Clear entry View general journal