The ledger of Mal Company includes the following accounts with normal balances: Common Stock, $9,200; Dividends, $900; Services Revenue, $15,000; Wages Expense, $9,400; and Rent Expense, $2,000. Prepare the necessary closing entries from the available information at December 31. View transaction list Journal entry worksheet 1 2 Record the entry to close revenue accounts. Note: Enter debits before credits General Journal Debit Credit Date Dec 31 Record entry Clear entry View general Journal