The adjusted trial balance for Yondel Company at December 31, 2021 is presented below: Credit Debit $ 9,000 19,000 440,000 Accounts Cash Prepaid rent Land Accounts payable Salaries payable Common stock Retained earnings Dividends Service revenue Salaries expense Rent expense Utilities expense Totals $ 15,000 15,000 250,000 125,000 11,000 310,000 180,000 24,000 32,000 $715,000 $715,000 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 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 transaction/event, select "No journal entry required" in the first account field.) View transaction list Journal entry worksheet