I need help with the debit and credit section. please explain how your answers.

Required information [The following information applies to Required: the questions displayed 1. Record the necessary closing entries below.] at December 31, 2021. (If no entry is required for a particular transaction/event, select "No Journal The December 31, 2021, Entry Required" in the first account adjusted trial balance for field.) Fightin' Blue Hens Corporation is presented below. Accounts Debit Credit No Date Debit Credit Cash $ 11,400 Accounts Receivable 144,000 1 December 31, 2021 Service Revenue Prepaid Rent 5,400 Supplies 27,000 Retained Earnings Equipment 340, 000 Accumulated Depreciation $129,000 Accounts Payable 11, 400 2 December 31, 2021 Retained Earnings Salaries Payable 10,400 Interest Payable 4,400 Rent Expense Notes Payable (due in two years) 34,000 240,000 Salaries Expense Common Stock Retained Earnings 54,000 Service Revenue 440 ,000 Salaries Expense 340, 000 Rent Expense 17,000 Depreciation Expense 34,000 Interest Expense 4,400 Totals $923, 200 $923 , 200