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 $9,800; Dividends $1,200; Services Revenue $21,000; Wages Expense $12,400; and Rent Expense $3,200. 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. >