The December 31, 2018, adjusted trial balance for Fightin' Blue Hens Corporation is presented belovw. Accounts Debit Credit $11700 147,000 Accounts Receivable Prepaid Rent Supplies Equipment Accumulated Depreciation Accounts Payable $132,000 10,700 37,000 Interest Payable Notes Payable (due in two years Common Stock Retained Earnings Service Revenue Salaries Expense 270,000 470,000 18,500 37000 4,700 Interest Expense Totals $993,100 $993,100 10. Required informatio 10.00 points Required: 1. Record the necessary closing entries at December 31, 2018. (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 entry to close the revenue accounts. Note: Enter debits before credits Date General Journal Debit Credit December 31, 2018 Record entry Clear entry View general journal value: Required info 10.00 points 2. Prepare a post-closing trial balance. FIGHTIN' BLUE HENS CORPORATION Post-Closing Trial Balance December 31, 2018 ounts Debit Credit Totals 0