The ledger of Mai Company includes the following accounts with normal balances as of December 31: Common Stock $10,600, Dividends $1,600; Services Revenue $29,000; Wages Expense $16,400; and Rent Expense $4,800. Prepare its December 31 closing entries. View transaction list Journal entry worksheet 234 Record the entry to close revenue accounts. Note: Enter debits before credits. Date Dec 31 General Journal Debit Credit Record entry Clear entry View general journal