The ledger of Mal Company includes the following accounts with normal balances as of December 31: Common Stock $11,000; Dividends $1,800; Services Revenue $33,000; Wages Expense $18,400; and Rent Expense $5,600. 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. Date December 31 General Journal Debit Credit View general journal Record entry Clear entry