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 $ 13,000 Dividends $ 1,300 Service Revenue 33,000 Interest Revenue 4,300 Salaries Expense 13,300 Rent Expense 4,300 Advertising Expense 1,300 Depreciation Expense 9,300 Interest Expense 3,300 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.)

Record the entry to close the revenue accounts.

Record the entry to close the expense accounts.

Record the entry to close the dividends account.