The ledger of Mal Company includes the following accounts with normal balances as of December 31: Common Stock $10,300 Dividends $1,450, Services Revenue $26,000; Wages Expense $14,900, and Rent Expense $4.200 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 General Journal Debit Credit Date Dec 31