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 $9,200; Dividends $900; Services Revenue $15,000; Wages Expense $9,400; and Rent Expense $2,000. Prepare its December 31 closing entries. 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 > Journal entry worksheet 1 2 3 Record the entry to close expense accounts. Note: Enter debits before credits. General Journal Date Dec 31 Debit Credit Journal entry worksheet Journal entry worksheet