Exercise 3-17A Record closing entries (LO3-6) Help Save & Exit Submit Seminoles Corporation's fiscal year-end is December 31, 2021. The following is a partial adjusted trial balance as of December 31. Accounts Retained Earnings Dividends Debit Credit $20,000 $ 2,000 Service Revenue Interest Revenue 40,000 5,000 Salaries Expense 14,000 Rent Expense 5,000 Advertising Expense 2,000 Depreciation Expense 10,000 4,000 Interest Expense 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.) View transaction list Journal entry worksheet