The adjusted trial balance for Yondel Company at December 31, 2021 is presented below: Accounts Cash Prepaid rent Land Debit $ 9,000 18,000 Credit 405,000 Accounts payable Salaries payable $ 11,000 Common stock 19,000 270,000 Retained earnings 63,000 Dividends 13,000 Service revenue 330,000 Salaries expense 190,000 Rent expense 23,000 Utilities expense Totals 35,000 $693,000 $693,000 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 service revenue. Note: Enter debits before credits. Date December 31,2021 General Journal Debit Credits Service revenue 330,000