QS 4-6 (Algo) Preparing closing entries LO P2 The ledger of Mai Company includes the following accounts with normal balances as of December 31: D. Mal, Capital \$9.900: D. Mai, Withdrawals $1,250; Services Revenue $22,000; Wages Expense $12,900; and Rent Expense $3,400. Prepare its December 31 closing entries. Journal entry worksheet 4 Record the entry to close revenue accounth. Note: Enter debits before credits. Journal entry worksheet Record the entry to close expense accounts. Note: Enter debits before credits. Journal entry worksheet Record the entry to close the income summary account. Note: Enter debits before credits. Journal entry worksheet Record the entry to close the withdrawal account. Note: Enter debits before credits