The ledger of Mal Company includes the following accounts with normal balances: Common Stock, $9,800; Dividends, $1,200; Services Revenue, $21,000; Wages Expense, $12,400; and Rent Expense, $3,200. Prepare the necessary closing entries from the available information at December 31. View transaction list Journal entry worksheet 1 Record the entry to close revenue accounts. Note: Enter debits before credits. General Journal Debit Credit Date Dec 31 View general Journal Record entry Clear entry