Chapter $4$ Assignments $($i

$2$

The ledger of Mai Company includes the following accounts with normal balances as of December $31$: D$.$ Mai, Capital $$10,000$;$D.$ Mai, Withdrawals $$1,300$; Services Revenue $$23,000$; Wages Expense $$13,400$; and Rent Expense $$3,60.$

$2$

Prepare its December $31$ closing entries.

points

$\backslash$table$[[$eBook$],[$Hint$],[$Print$],[$References$]]$

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$\backslash$table$[[,$No$,$Date,General Journal,Debit,Credit$],[i,1,$December $31,$Services revenue,$23,000,],[,,$Income summary,,$23,000],[,,,,],[i,2,$December $31,$Income summary,$17,000,],[,,$Wages expense,,$134,000],[,,$Rent expense,,$3,600],[,,,,],[-1,3,$December $31,$Income summary,$6,000,],[,,$D$.$ Mai, Capital,,$],[,,,,],[$@${?}^{},4,$December $31,$D$.$ Mai, Capital,$1,300,],[,,$D$.$ Mai, Withdrawals,,$1,300]]$