he ledger of Mai Company includes the following accounts with normal balances as of December 31 Common Stock $9.300; ividends \$950, Services Revenue $16,000; Wages Expense $9,900, and Rent Expense $2,200 Prepare its December 31 closing entries. Journal entry worksheet 2=34 Record the entry to close revenue accounts. Journal entry worksheet Record the entry to close expense accounts. Note: Enter debits before gredits. Journal entry worksheet 1 4 Record the entry to close the income summary account. Note: Enter debils before creitits. Journal entry worksheet Record the entry to close the dividends account. Note: Enter debits before credits