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Exercise 3-18A Record closing entries and prepare a post-closing trial balance (L03-6, 3-7) Laker Incorporated's fiscal year-end is December 31, 2021. The following is an adjusted trial balance as of December 31. Accounts Debit Credit Cash $ 12,000 Supplies 39,000 Prepaid Rent 30,000 Accounts Payable $ 3,000 Notes Payable 30,000 Common Stock 40,000 Retained Earnings 9,000 Dividends 4,000 Service Revenue 54,000 Salaries Expense 20,000 Advertising Expense 13,000 Rent Expense 10,000 Utilities Expense 8,000 Totals $136,000 $136.000 Required: 1. Prepare the necessary closing entries. (If no entry is required for a particular transaction/event, select "No Journal Entry Required" in the first account field.) 0 Required: 1. Prepare the necessary closing entries. (If no entry is required for a particular transaction/event, select "No Journal Entry Required" in the first account field.) Answer is not complete. Debit No Credit Date General Journal 1 December 31, 202 Service Revenue 54,000 51,000 2 December 31, 202 OO Advertising Expense Rent Expense Utilities Expense Salaries Expense 13,000 10,000 8,000 20.000 4,000 s 3 December 31, 202 Retained Earnings 2. Calculate the ending balance of Retained Earnings