The ledger of Mai Company includes the following accounts with normal balances as of December 31: Common Stock $9,000; Dividends $800, Services Revenue $13,000; Wages Expense $8,400; and Rent Expense $1,600. Prepare its December 31 closing entries. View transaction list Journal entry worksheet 1 3 4 Record the entry to close revenue accounts. Note: Enter debits before credits Date General Journal Debit Dec 31 Credit Services revenue 13.000