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 Service Revenue Interest Revenue Salaries Expense Rent Expense Advertising Expense Depreciation Expense Interest Expense Debit $ 1,200 13,200 4,200 1,200 9,200 3,200 Credit $12,000 32,000 4,200 Journal entry worksheet Record the entry to close the revenue accounts. Note: Enter debits before credits. December 31, 2021 Journal entry worksheet Record the entry to close the expense accounts. Note: Enter debits before credits. December 31, 2021 Journal entry worksheet Record the entry to close the dividends account. Note: Enter debits before credits. December 31