Required information 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. Credit Debit $ 11,100 141,000 5,100 25,500 310,000 Accounts Cash Accounts Receivable Prepaid Rent Supplies Equipment Accumulated Depreciation Accounts Payable Salaries Payable Interest Payable Notes Payable (due in the years) Common Stock Retained Earnings Service Revenue Salaries Expense Rent Expense Depreciation Expense Interest Expense Totals $126,000 11,189 10,100 4,100 31, eee 210,000 51,000 410,000 310,eee 15.500 31.ee 4. 109 $853,300 $853,300 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 View journal entry worksheet No 2 Date December 31 2021 General Journal No Transaction Recorded Debit Credit