The ledger of Mai Company includes the following accounts with normal balances as of December 31: Retained Earnings $10,300; Dividends $1,450; Services Revenue $26,000; Wages Expense $14,900; and Rent Expense $4,200. Prepare its December 31 closing entries. View transaction list Journal entry worksheet < 3 Record the entry to close the dividends account. Note: Enter debits before credits. Date General Journal Debit Credit 1,450 1,450 December 31 Retained earnings Dividends Record entry Clear entry View general journal