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 $ 22,000 Dividends $ 2,200 Service Revenue 42,000 Interest Revenue 5,200 Salaries Expense 14,200 Rent Expense 5,200 Advertising Expense 2,200 Depreciation Expense 10,200 Interest Expense 4,200

Journal entry worksheet Record the entry to close the expense accounts. Note: Enter debits before credits. General Journal Debit Credit Date December 31, 2021 Journal entry worksheet 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