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 $ 11,300 Accounts Receivable 143,800 Prepaid Rent 5,300 Supplies 26,500 Equipment 330,000 Accumulated Depreciation $128,000 Accounts Payable 11,300 Salaries Payable 10,300 Interest Payable 4,300 Notes Payable (due in two years) 33,000 Common Stock 230,000 Retained Earnings 53,000 Service Revenue 430,000 Salaries Expense 330,000 Rent Expense 16,500 Depreciation Expense 33,000 Interest Expense 4,300 Totals $899, 900 $899,900 Exercise 3-19 A 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