The ledger of Mal Company includes the following accounts with normal balances as of December 31: D. Mai, Capital \$9,600; D. Mal, Nithdrawals $1,100; Services Revenue $19,000; Wages Expense $11,400; and Rent Expense $2,800. Prepare its December 31 closing entries. Journal entry worksheet 4 Record the entry to close revenve accounts. Note: Enter debits beforn creats. Prepare its December 31 closing entries. 1 Record the entry to close revenue accou 2 Record the entry to close expense accol 3 Record the entry to close the income su 4 Record the entry to close the withdrawa Note : = journal entry has been entered