1 QS 4-6 Preparing closing entries from the ledger LO P2 B The ledger of Mal Company includes the following accounts with normal balances as of December 31: D. Mai, Capital $9,700: D. Mal. Withdrawals $1150; Services Revenue $20,000; Wages Expense $11,900; and Rent Expense $3,000. Prepare Its December 31 closing entries. eBook View transaction et Hint Journal entry worksheet 4 References Record the entry to close revenue accounts Note: Enter debits before credits General Journal Credit Data Dec 31 Debit 20,000 Services revenue Income summary 20,000 Record entry Clear entry View general Journal