The ledger of Mai Company includes the following accounts with normal balances as of December $31$: Retained Earnings $$10,100$; Dividends $$1,350$; Services Revenue $$24,000$; Wages Expense $$13,900$; and Rent Expense $$3,800.$

Prepare its December $31$ closing entries. $*$

Record the entry to close revenue accounts.$*$

Record the entry to close expense accounts.$*$

Record the entry to close the income summary account.$*$

Record the entry to close the dividends account.