The ledger of Mal Company Includes the following accounts with normal balances as of December 31: Common Stock $10,600; Dividends $1,600; Services Revenue $29,000; Wages Expense $16,400; and Rent Expense $4,800. Prepare its December 31 closing entries. Record the entry to close revenue accounts. Record the entry to close expense accounts. Record the entry to close the income summary account. Record the entry to close the dividends account