The adjusted trial balance for Yondel Company at December 31, 2021 is presented below: Credit Debit $ 8,000 25,000 420,000 Accounts Cash Prepaid rent Land Accounts payable Salaries payable Common stock Retained earnings Dividends Service revenue Salaries expense Rent expense Utilities expense Totals $ 14,000 19,000 240,000 126,000 11,000 330,000 210,000 22,000 33,000 $729,000 $729,000 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.) Journal entry worksheet Record the closing entry for service revenue. Note: Enter debits before credits. General Journal Debit Credit Date December 31, 2021 Record entry Clear entry View general Journal Journal entry worksheet