QS 3-21 Prepare closing entries from the ledger LO P4 The ledger of Mai Company includes the following accounts with normal balances: Retained Earnings $9,200; Dividends $900; Services Revenue $15,000; Wages Expense $9,400; and Rent Expense $2,000 Prepare the necessary closing entries from the available information at December 31. View transaction list Journal entry worksheet 2 3 4 Record the entry to close services revenue account. Note: Enter debits before credits. General Journal Debit Credit Date Dec 31 Record entry Clear entry View general journal 1 Record the entry to close services revenue account. 2 Record the entry to close expense accounts. 3 Record the entry to close income summary account. 4 Record the entry to close the Dividends account