Help The ledger of The Company includes the following accounts with normal balances as of December 31: Capital $9,700; Withdrawals $1,150: Services Revenue $20,000; Wages Expense $11,900, and Rent Expense $3,000. The owner's name D. Mal. Prepare its December 31 closing entries. View transaction list Journal entry worksheet 1 2 3 4 Record the entry to close revenue accounts. Note: Enter debits before credits. Debit General Journal Date Credit Dec 31 View general journal Record entry Clear entry Journal entry worksheet Record the entry to close expense accounts. Note: Enter debits before credits. General Journal Debit Credit Date Dec 31 View general journal Record entry Clear entry Journal entry worksheet 12 Record the entry to close the income summary account. Note: Enter debits before credits. General Journal Debit Credit Date Dec 31 Record entry Clear entry View general journal Journal entry worksheet