The ledger of Mai Company includes the following accounts with normal balances as of December 31: D. Mai, Capital $10,400; D. Mai, Withdrawals $1,500; Services Revenue $27,000; Wages Expense $15,400; and Rent Expense $4,400. Prepare its December 31 closing entries. View transaction list Journal entry worksheet 1 2 3 4 Record the entry to close revenue accounts. Note: Enter debits before credits. Debit Credit General Journal Date Dec 31 10 of 16