Journal entry worksheet Record the entry to close the income summary account. Note: Enter debits before credits. Journal entry worksheet Record the entry to close expense accounts. Note: Enter debits before credits. Journal entry worksheet Record the entry to close the withdrawal account. Note: Enter debits before credits. The ledger of Mai Company includes the following accounts with normal balances as of December 31: D. Mai, Capital \$10,500; D. Mai, Withdrawals \$1,550; Services Revenue \$28,000; Wages Expense \$15,900; and Rent Expense \$4,600. Prepare its December 31 closing entries. Journal entry worksheet Record the entry to close revenue accounts. Note: Enter debits before credits