Seminoles Corporation's fiscal year-end is December 31, 2021. The following is a partial adjusted trial balance as of December 31. Accounts Retained Earnings Dividends Debit Credit $30,000 $ 3,000 Service Revenue Interest Revenue 50,000 6,000 Salaries Expense 15,000 Rent Expense 6,000 Advertising Expense 3,000 Depreciation Expense 11,000 Interest Expense 5,000 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.) No 1 Date December 31, 202 Service Revenue 2 December 31, 202 Interest Revenue Answer is not complete. General Journal Debit Credit 50,000 6,000 Salaries Expense Rent Expense Advertising Expense Depreciation Expense Interest Expense 3 December 31, 202 Retained Earnings Dividends 00000 40,000 6,000 3,0000 11,000 5,0000 30,000 x 3,000