The adjusted trial balance for Yondel Company at December 31, 2021 is presented below: Credit Debit $ 7,000 22,000 410,000 Account Cash Prepaid rent Land Accounts payable Salaries payable Common stock Retained earnings Dividends Service revenue Salaries expense Rent expense Utilities expense Totals $ 18,000 21,000 230,000 152,000 14,000 320,000 230,000 23,000 35,000 $741,000 $741,000 Prepare the closing entries for Yondel 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 Journal entry worksheet Record the closing entry for expenses. Note: Enter debits before credits. General Journal Debit Credit Date December 31, 2021 Record entry Clear entry View general Journal Utilities expense Totals 35,000 $741,000 $741,000 Prepare the closing entries for Yondel 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 Journal entry worksheet 1 2 3 > Record the closing entry for dividends. Note: Enter debits before credits General Journal Debit Credit Date December 31, 2021 Record entry Clear entry View general Journal