The adjusted trial balance for Yondel Company at December 31, 2021 is presented below: Accounts Cash Prepaid rent Land Debit Credit $ 9,000 19,000 440,000 Accounts payable $ 11,000 Salaries payable 15,000 Common stock 230,000 Retained earnings 170,000. 44:12 Dividends 11,000 Service revenue 330,000 Salaries expense. 220,000 Rent expense 26,000 Utilities expense Totals 31,000 $756,000 $756,000 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 Record the closing entry for service revenue. Note: Enter debits before credits.. Date December General Journal Debit Credit Service revenue 330,000 31, 2021 Income tax expense 330,000 laries payable 15,000 mmon stock 230,000 tained earnings 170,000 vidends 11,000 ervice revenue 330,000 alaries expense 220,000 ent expense 26,000 tilities expense 31,000 otals $756,000 $756,000 epare the closing entries for Yondel Company for the year ended December 31, 2021. (If no entr nsaction/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 expenses. Note: Enter debits before credits. Date December General Journal Debit Credit 31, 2021 Salaries expense 220,000 Rent expense Utilities expense Record entry Clear entry View general journal View transaction list Journal entry worksheet < 2 3 Record the closing entry for dividends. Note: Enter debits before credits. Date December 31, 2021 General Journal Debit Credit Clear entry View general journal Record entry