The adjusted trial balance for Bargain Deals, Inc. at December 31, 2021. is presented below: Credit Debit 11,200 157,000 5,700 32,000 370, eee Cash Accounts receivable Prepaid rent Inventory Equipment Accumulated depreciation-equipment Accounts payable Notes payable-due in three months Salaries payable Interest payable Common stock Retained earnings Dividends Sales revenue Costs of goods sold Salaries expense Rent expense Depreciation expense Interest expense Advertising expense Totals 132, eee 37, eee 37,000 4,700 13, 20e 235,000 65,480 I I 11,500 470, eee 215,000 127, eee 22, eee 37, eee 2,700 3,200 994,300 994,380 Required Prepare the closing entries for Bargain Deals, Inc. for the year ended December 31, 2021 Note that you will need to do it as two closing entries