QS 3-18 Preparing closing entries from the ledger LO P7 The ledger of Mai Company includes the following accounts with normal balances as of December 31: Common Stock $9,600; Dividends $1,100; Services Revenue $19,000; Wages Expense $11,400; and Rent Expense $2,800. 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. General Journal Debit Credit Date Dec 31 View transaction list Journal entry worksheet