Seminoles Corporation's fiscal year-end is December 31, 2021. The following is a partial adjusted trial balance as of December 31. Accounts Debit Credit Retained Earnings $16,eee $ 1,600 Dividends Service Revenue 36,e00 4,60e Interest Revenue Salaries Expense Rent Expense Advertising Expense Depreciation Expense Interest Expense 13,60e 4,600 1,600 9,600 3,600 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 fleld.) View transaction list Journal entry worksheet 2 3 Record the entry to close the revenue accounts. Note: Enter debits before credits. Date General Journal Debit Credit December 31, 2021 Record entry Clear entry View general journal 2. Calculate the ending balance of Retained Earnings. Retained earnings