The ledger of Mal Company includes the following accounts with normal balances as of December 31. Common Stock $10.000 Dividends $1,300, Services Revenue $23,000, Wages Expense $13,400, and Rent Expense $3,600. Prepare its December 31 closing entries. View transaction list Journal entry worksheet 1 2 3 4 Record the entry to dose revenue accounts. Note: Enter debts before credte General Journal Debit Credit Date Dec 31 Record entry Clear entry View general journal