Seminoles Corporations fiscal year-end is December 31, 2021. The following is a partial adjusted trial balance as of December 31. Accounts Debit Credit Retained Earnings $ 12,000 Dividends $ 1,200 Service Revenue 32,000 Interest Revenue 4,200 Salaries Expense 13,200 Rent Expense 4,200 Advertising Expense 1,200 Depreciation Expense 9,200 Interest Expense 3,200 Required: 1. Prepare the necessary closing entries. (If no entry is required for a particular transaction/event, select "No Journal Entry Required" in the first account field.)