The ledger of Mal Company includes the following accounts with normal balances as of December 31: D. Mai, Capital $9,500: D. Moi, Withdrawals $1050. Services Revenue $18.000: Wages Expense $10.900; and Rent Expense $2,600. Prepare its December 31 closing entries. View transactions View journal entry worksheet No Date Dec 31 General Journal 1 Credit Services revenue Income Summary Debit 18.000 18,000 2 Dec 31 Income Summary Rent expense Wages expense 13.500 2.500 10.000 3 Dec 31 Income Summary Mar, Capital 4 Dec 31 DM Capital D. Mal Withdrawal 1,050 1.050 The ledger of Mal Company includes the following accounts with normal balances as of December 31: D. Mal, Capital $9.500: D. Mai, Withdrawals $1,050, Services Revenue $18.000, Wages Expense $10,900; and Rent Expense $2,600. Prepare its December 31 closing entries View transaction ist Journal entry worksheet Record the entry to close the income summary account Net Entert before credits Date Dec 31 Dabit Credit General Journal inco sumary b Mast, Capits