Check my work The following list includes selected permanent accounts and all of the temporary accounts from the December 31, 2018, unadjusted trial balance of Emiko Co.. Emiko Co. uses a perpetual inventory system. Credit points 2 points Debit $ 33,000 6,200 39,000 $553,000 Merchandise inventory Prepaid selling expenses Dividends Sales Sales returns and allowances Sales discounts Cost of goods sold Sales salaries expense Utilities expense Selling expenses Administrative expenses eBook 18,700 5,600 224,000 54,000 18,000 39,000 111,000 bot Hint References Additional Information Accrued sales salaries amount to $1,800. Prepaid selling expenses of $3,600 have expired. A physical count of year-end merchandise inventory shows $30,500 of goods still available. (a) Use the above account balances along with the additional information, prepare the adjusting entries. (b) Use the above account balances along with the additional information, prepare the closing entries. Complete this question by entering your answers in the tabs below. Required 1 Required 2 Use the above account balances along with the additional information, prepare the adjusting entries. View transaction list Journal entry worksheet Accrued sales salaries amount to $1,800. Mc Graw Hill 3 Required 1 Required 2 2 points Use the above account balances along with the additional information, prepare the adjusting entries. View transaction list eBook Journal entry worksheet Hint Accrued sales salaries amount to $1,800. References Note: Enter debits before credits. Date General Journal Debit Credit Dec 31 Record entry Clear entry View general journal