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M REVIEW Saved Seminoles Corporation's fiscal year-end is December 31, 2021. The following is a partial adjusted trial balance as of December 31 Debit Credit $30,000 $ 3,000 Accounts Retained Earnings Dividends Service Revenue Interest Revenue Salaries Expense Rent Expense Advertising Expense Depreciation Expense Interest Expense 50,000 6,000 15,000 6,000 3,000 11, ee 5,000 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.) View transaction list Journal entry worksheet 1 2 > Record the entry to close the revenue accounts. Note: Enter debits before credits