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 $29,000 Earnings Dividends $ 2,900 Service 49,000 Revenue Interest 5,900 Revenue Salaries 14,900 Expense Rent Expense 5,900 Advertising 2,900 Expense Depreciation 10,900 Expense Interest 4,900 Expense 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.) View transaction list Journal entry worksheet 1 2 3 Record the entry to close the revenue accounts. Note: Enter debits before credits. Date December 31, 2021 General Journal Debit Credit Record entry View general journal Clear entry 2. Calculate the ending balance of Retained Eamings Retained earnings