The ledger of Mai Company includes the following accounts with normal balances: D. Mai, Capital $9,800; D. Mai, Withdrawals $1,200; Services Revenue $21,000; Wages Expense $12,400, and Rent Expense $3,200. Prepare the necessary closing entries from the available information at December 31. View transaction list Journal entry worksheet Record the entry to close revenue accounts Note: Enter debits before credits General Journal Debit Credit Dec 31