The ledger of Mai Company includes the following accounts with normal balances as of December 31: Common Stock $10,000; Dividends $1,300; Services Revenue $23,000; Wages Expense $13,400; and Rent Expense $3,600. Prepare its December 31 closing entries. View transaction list Journal entry worksheet < 1 2 Record the entry to close revenue accounts. Date Dec 31 3 4 Note: Enter debits before credits. Record entry General Journal Clear entry Debit Credit View general journal