The ledger of Mai Company includes the following accounts with normal balances as of December $31$: D$.$ Mai, Capital $$9,500$; D$.$ Mai, Withdrawals $$1,050$; Services Revenue $$18,000$; Wages Expense $$10,900$; and Rent Expense $$2,600.$

Prepare its December $31$ closing entries.

Journal entry worksheet

$1$

$2$

$3$

$4$

Record the entry to close revenue accounts.

Note: Enter debits before credits.

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