The ledger of Mal Company includes the following accounts with normal balances as of December 31: Common Stock $10,200; Dividends $1,400; Services Revenue $25,000; Wages Expense $14,400; and Rent Expense $4,000. 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 Journal entry worksheet 1 N 3 4 Record the entry to close revenue accounts. 2 Note: Enter debits before credits. General Journal Debit Credit Date Dec 31 Record entry Clear entry View general journal Journal entry worksheet