Seminoles Corporation's fiscal year-end is December 31, 2018. The following is a partial adjusted trial balance as of December 31 Accounts Debit Credit $26,000 Retained Earnings Dividends Service Revenue Interest Revenue Salaries Expense Rent Expense Advertising Expense Depreciation Expense Interest Expense 2,600 46,000 5,600 14,600 5,600 2,600 10,600 4,600 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.) Answer is not complete Date General Journal Debit 46,000 5,600 Credit December 31, 201 Service revenue Interest revenue Retained earnings December 31, 201 Retained earnings Rent expense Advertising expense Depreciation expense Interest expense Salaries expense 5,600 2,600 10,600 4,600 14,600 December 31, 201 Retained earnings Dividends 2,600 2. Calculate the ending balance of Retained Earnings Retained earnings