Exercise 3-19 Record closing entries and prepare a post-closing trial balance (LO3-6, 3-7) [The following information applies to the questions displayed below.,] The December 31, 2018, adjusted trial balance for Fightin' Blue Hens Corporation is presented below. Debit Credit Accounts Cash Accounts Receivable Prepaid Rent Supplies Equipment Accumulated Depreciation Accounts Payable Salaries Payable Interest Payable Notes Payable (due in two years) Common Stock Retained Earnings Service Revenue Salaries Expense Rent Expense Depreciation Expense Interest Expense $ 11,800 148,000 5,800 29,000 380,000 $133,000 11,800 10,800 4,800 38,000 280,000 58,000 480,000 380,000 19,000 38,000 4,800 Totals $1,016,400 $1,016,400 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 2. Prepare a post-closing trial balance. FIGHTIN' BLUE HENS CORPORATION Post-Closing Trial Balance December 31, 2018 Accounts Debit Credit Totals