2 QS 3-18 Preparing closing entries from the ledger LO P7 The ledger of Mai Company includes the following accounts with normal balances as of December 31: Common Stock $10,000; Dividends $1,300; Services Revenue $23,000; Wages Expense $13,400; and Rent Expense $3,600. nts Prepare its December 31 closing entries. eBook View transaction list Hint Journal entry worksheet Ask Record the entry to close revenue accounts. eferences Note: Enter debits before credits. General Journal Debit Credit Date Dec 31 Record entry Clear entry View general journal