QS 3-20 (Algo) Preparing closing entries LO P6 The ledger of Mai Company includes the following accounts with normal balances as of December 31 : Retained Earnings $9,700; Dividends \$1,150; Services Revenue \$20,000; Wages Expense \$11,900; and Rent Expense \$3,000. Prepare its December 31 closing entries: Journal entry worksheet Journal entry worksheet Record the entry to close revenue accounts. Note: Enter debits before credits