The adjusted trial balance for Yondel Company at December 31, 2021 is presented below. Accounts Cash Prepaid rent Land Accounts payable $9,000 24,000 425,000 $ 15,000 Salaries payable Common stock 21,000 230,000 Retained earnings 65,000 Dividends 14,000 Service revenue 350,000 Salaries expense 160,000 Rent expense Utilities expense Totals 21,000 28,000 $681,000 $681,000 Help Se 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