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The ledger of Mal Company includes the following accounts with normal balances as of December 31: Common Stock $9,300; Dividends $950; Services Revenue $16,000; Wages Expense $9,900; and Rent Expense $2,200. Prepare its December 31 closing entries. View transaction list Journal entry worksheet 1 2 3 Record the entry to close revenue accounts. Note: Enter debits before credits General Journal Date Dec 31 Debit Credit Record entry Clear entry View general Journal Journal entry worksheet