The ledger of Mal Company Includes the following accounts with normal balances as of December 31: Common Stock $10,900; Dividends $1,750; Services Revenue $32,000; Wages Expense $17,900; and Rent Expense $5,400. Prepare its December 31 closing entries. View transaction list Journal entry worksheet Record the entry to close the income summary account. Note: Enter debits before credits General Journal Debit Credit Date Dec 31 Journal entry worksheet