The ledger of Mai Company includes the following accounts with normal balances as of December 31: Retained Earnings $10,900

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The ledger of Mai Company includes the following accounts with normal balances as of December 31: Retained Earnings $10,900 : Dividends $1,750; Services Revenue $32,000; Wages Expense $17,900; and Rent Expense $5,400. Prepare its December 31 closing entries. Journal entry worksheet 4 Record the entry to close revenue accounts. Note: Enter debits before credits. The ledger of Mai Company includes the following accounts with normal balances as of December 31: Retained Earnings $10,900; Dividends $1,750; Services Revenue $32,000; Wages Expense $17,900; and Rent Expense $5,400. Prepare its December 31 closing entries. 1 Record the entry to dose revenue accounts. 2 Record the entry to close expense accounts. 3 Record the entry to close the income summary account. 4 Record the entry to close the dividends account. Note : = journal entry has been entered