The adjusted trial balance for China Tea Company at December 31, 2021 is presented below: Debit Credit Accounts Cash Accounts receivable Prepaid rent $16,000 154,000 9,000 Supplies: 130,000 360,000 Equipment Accumulated depreciation $127,000 Accounts payable 13,000 Salaries payable 3,100 Interest payable 1,000 Notes payable due in two years 21,000 Common stock 160,000 Retained earnings 151,100 Dividends 27,000 Service revenue 470,000 Salaries expense 185,000 Advertising expense 80,000 Rent expense 19,000 Depreciation expense 32,000 Interest expense Utilities expense 2,200 32,000 Totals $946,200 $946,200 Prepare the closing entries for China Tea 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.) View transaction list View transaction list Journal entry worksheet < 1 2 3 Record the entry to close the service revenue account. Note: Enter debits before credits. Date December 31, 2021 General Journal Debit Credit View general journal Record entry Clear entry > Journal entry worksheet < 1 2 3 Record the entry to close the expense account. Note: Enter debits before credits. Date December 31, 2021 General Journal Debit Credit Record entry Clear entry View general journal Journal entry worksheet < 1 2 3 Record the entry to close the dividends account. Note: Enter debits before credits. Date December 31, 2021 General Journal Debit Credit Record entry Clear entry View general journal