The ledger of Mal Company includes the following accounts with normal balances as of December 31: D. Mai, Capital $10,900; D. Ma Withdrawals $1,750; Services Revenue $32,000; Wages Expense $17,900; and Rent Expense $5,400. Prepare its December 31 closing entries. View transaction list Journal entry worksheet 2 3 4 Record the entry to close revenue accounts Note: Enter debits before credits General Journal Debit Credit Dec 31 Prev 1 of 10 !! Next > E y mules, View transaction list Journal entry worksheet Record the entry to close expense accounts. Note: Enter debits before credits. General Journal Debit Credit Date Dec 31 Record entry Clear entry View general journal View transaction list Journal entry worksheet