The ledger of The Company includes the following accounts with normal balances as of December 31: Capital $10,100; Withdrawals $1,350; Services Revenue $24,000; Wages Expense $13,900; and Rent Expense $3,800. The owner's name D. Mai. Prepare its December 31 closing entries. View transaction list Journal entry worksheet Record the entry to close revenue accounts. Note: Enter debits before credits. Debit General Journal Date Credit Dec 31 Record entry Clear entry View general journal