The adjusted trial balance for Campbell Pepsi Amazon (CPA) Company at December 31, 2021, is presented below: Credit Debit 11,000 155,000 5,500 30,000 350,000 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 130,000 35,000 35,000 4,500 12,000 225,000 61,000 10,500 450,000 205,000 125,000 20,000 35,000 2,500 3,000 952,500 952,500 Required: Prepare the closing entries for CPA Company for the year ended December 31, 2021. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) (DO NOT use Income Summary.) View transaction list Help Required: Prepare the closing entries for CPA Company for the year ended December 31, 2021. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) (DO NOT use Income Summary.) View transaction list Journal entry worksheet 2 3 1 Record the entry to close the revenue accounts. Note: Enter debits before credits General Journal Debit Credit Event 1 Record entry Clear entry View general journal View transaction list Journal entry worksheet Record the entry to close the expense accounts. Note: Enter debits before credits. Event Gonoral Journal Dobit Credit 2 Record entry Clear entry View general Journal View transaction list Journal entry worksheet