The December 31, 2021 adjusted trial balance for the Dr. Rivers Company is given below:

Accounts	Debit				Credit
Cash	$	17,000
Accounts receivable		158,000
Prepaid rent		10,000
Supplies		33,000
Equipment		370,000
Accumulated depreciation					$	131,000
Accounts payable						15,000
Salaries payable						3,000
Interest payable						1,800
Notes payable - due in two years						21,000
Common stock						180,000
Retained earnings						192,500
Dividends		27,000
Service revenue						420,000
Salaries expense		188,000
Advertising expense		72,000
Rent expense		20,000
Depreciation expense		33,000
Interest expense		2,300
Utilities expense		34,000
Totals	$	964,300			$	964,300

Prepare the closing entries for Dr. Rivers 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.)

The December 31, 2021 adjusted trial balance for the Dr. Rivers Company is given below: Account Cash Accounts receivable Prepaid rent Supplies Equipment Accumulated depreciation Accounts payable Salarios payable Interest payable Notes payable - due in the years Coomon stock Retained earnings Dividendo Service revenue Salarios expense Advertising expense Rent expense Depreciation expense Interest expense Utilities expanse Totals Debit Credit $17,000 158,000 10,000 J3,000 370,000 $11,000 15,000 3,000 1,800 21,000 180,000 192,500 27.000 420,000 180.000 72,000 20.000 33,000 2,300 34.000 $964,300 5964,300 Prepare the closing entries for Dr. Rivers Company for the year ended December 31, 2021. (if no entry is required for a transpction/event, select "No journal entry required" in the first account field.) View transaction that Journal entry worksheet + Record the entry to close the service revenue account. Nota: Enter det before credits General Journal Debit Date December 31. 2021 Credit Record entry Clear entry View general