The adjusted trial balance for Yondel Company at December 31, 2021 is presented below: Credit Debit $ 9,000 23,000 425,000 Accounts Cash Prepaid rent Land Accounts payable Salaries payable Common stock Retained earnings Dividends Service revenue Salaries expense Rent expense Utilities expense Totals $ 13,000 18,000 230,000 127,000 15,000 330,000 190,000 29,000 27,000 $718,000 $718,000 Prepare the closing entries for Yondel Company for the year ended December 31, 2021. (If no entry is required for transaction/event, select "No journal entry required in the first account field.) View transaction list 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 View transaction list Journal entry worksheet