The ledger of Mal Company includes the following accounts with normal balances as of December 31 D Ma Capital $10,700 D Mal Withdrawals $1,650, Services Revenue $30,000, Wages Expense $16.900 and Rent Expense $5,000 Prepare its December 31 closing entries. View transaction list Journal entry worksheet 1 2 3 4 Record the entry to close revenue accounts NoteEnter debit before credits General Journal Debit Credit Date Dec 31 Record entry Clear entry View general Journal 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 Journal entry worksheet Record the entry to close the withdrawal account. Note: Enter debits before credits: General Journal Debit Credit Date Dec 31 Record entry Clear entry View general journal