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 $15,000 Retained Earnings Dividends Service Revenue Interest Revenue Salaries Expense Rent Expense Advertising Expense Depreciation Expense Interest Expense $1,500 35,000 4,500 13,500 4,500 1,500 9,500 3,500 Required 1. Prepare the necessary closing entries. (If no entry is required for a transactionlevent, select "No journal entry required" in the first account field.)