QS 4-6 Preparing closing entries from the ledger LO P2 The ledger of Mai Company includes the following accounts with normal balances: D. Mai, Capital $11,000; D. Mai, Withdrawals $1,800; Services Revenue $33,000; Wages Expense $18,400; and Rent Expense $5,600. Prepare the necessary closing entries from the available information at December 31. View transaction list Journal entry worksheet