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 12,000 150,000 6,000 30,000 400,000 $ Accounts Cash Accounts Receivable Prepaid Rent Supplies Equipment Accumulated Depreciation Accounts Payable Salaries Payable Interest Payable Notes Payable (due in two years) Common Stock Retained Earnings Service Revenue Salaries Expense Rent Expense Depreciation Expense Interest Expense Totals 135,000 12,000 11,000 5,000 40,000 300,000 60,000 500,000 400,000 20,000 40,000 5,000 $1,063,000 $1,063,000 2. Prepare a post-closing trial balance. FIGHTIN' BLUE HENS CORPORATION Post-Closing Trial Balance December 31, 2021 Accounts Debit Service Revenue Credit MIMI Totals $ 0 $ 0 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. Accounts Debit Credit Cash $ 12,000 Accounts Receivable 150,000 Prepaid Rent 6,000 Supplies 30,000 Equipment 400,000 Accumulated Depreciation $ 135,000 Accounts Payable 12,000 Salaries Payable 11,000 Interest Payable 5,000 Notes Payable (due in two years) 40,000 Common Stock 300,000 Retained Earnings 60,000 Service Revenue 500,000 Salaries Expense 400,000 Rent Expense 20,000 Depreciation Expense 40,000 Interest Expense 5,000 Totals $1,063,000 $1,063,000 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 General Journal Debit Credit Date December 31, 2021 Service Revenue 1