The ledger of Mai Company includes the following accounts with normal balances as of December 31: Common Stock $10,100; Dividends $1,350; Services Revenue $24,000; Wages Expense $13,900; and Rent Expense $3,800. 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 Record entry Clear entry View general journal Journal entry worksheet