Exercise 3-19A 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, 2021, adjusted trial balance for Fightin' Blue Hens Corporation is presented below. Accounts Debit Credit Cash $ 10,100 Accounts Receivable 131.000 Prepaid Rent 4,100 Supplies 20,500 Equipment 210,000 Accumulated Depreciation $116,000 Accounts Payable 10, 100 Salaries Payable 9, 100 Interest Payable 3,100 Notes Payable (due in two years) 21,000 Common Stock 110,000 Retained Earnings 41,000 Service Revenue 310,000 Salaries Expense 210,000 Rent Expense 10,500 Depreciation Expense 21,000 Interest Expense 3,100 Totals $620,300 $620,300 Exercise 3-19A Part 1 Required: 1. Record the necessary closing entries at December 31, 2021. (If no entry is required for a particular transaction/event, select "No Journal Entry Required in the first account field.) View transaction list X: 1 Record the entry to close the revenue accounts. > 2 Record the entry to close the expense accounts. Credit Note : journal entry has been entered Record entry Clear entry View general journal