Seminoles Corporation's fiscal year-end is December 31, 2018 he following is a partial adjusted trial balance as of December 3 Accounts Debit Credit S27,000 Retained Earnings 2,700 Dividends Service Revenue 47,000 Interest Revenue 5.700 Salaries Expense 4.700 Rent Expense 5.700 Advertising Expense 2,700 10,700 Depreciation Expense Interest Expense 4,700 Required 1. Prepare the necessary closing entries. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) view transaction list view general journal Debi Credit eral Journal 47.000 December 31, 2018 Service revenue 5.700 Interest revenue 52.700 Retained earnings December 31, 2018 Retained earnings 38.500 14700 Salaries expense 5.700 Rent expense 2.700 Advertising expense 10,700 Depreciation expense 4.700 Interest expense December 31, 2018 Retained earnings 2.700 2.700 Dividends