The ledger of Mai Company includes the following accounts with normal balances as of December 31: Retained Earnings $9,800; Dividends $1,200; Services Revenue $21,000; Wages Expense $12,400; and Rent Expense $3,200. Prepare its December 31 closing entries. Journal entry worksheet 4 Record the entry to close revenue accounts. Note: Enter debits before credits. Journal entry worksheet Record the entry to close expense accounts. Note: Enter debits before credits. Journal entry worksheet 1 Record the entry to close the dividends account. Note: Enter debits before credits. Record the entry to close the dividends account. Note: Enter debits before credits. Record the entry to close the dividends account. Note: Enter debits before credits. Journal entry worksheet Record the entry to close the income summary account. Note: Enter debits before credits