Can someone help me with the third part

The ledger of Mai Company includes the following accounts with normal balances: D. Mai, Capital $10,700; D. Mai, Withdrawals $1,650; Services Revenue $30,000; Wages Expense $16,900; and Rent Expense $5,000. Prepare the necessary closing entries from the available information at December 31. View transaction list View journal entry worksheet General Journal Credit No 1 Date Dec 31 Debit 30,000 Services revenue Income summary 30,000 Dec 31 Income summary 21,900 Wages expense 16,900 5,000 Rent expense Dec 31 Income summary D. Mai, Capital 4 Dec 31 1,650 D. Mai, Capital D. Mai, Withdrawals 1,650