I did how the hint told me and it's still wrong.

for the work you have completed so far. It does not indicate completion. Return to question The following list includes selected permanent accounts and all of the temporary accounts from the December 31 unadjusted trial balance of Emiko Co., a business owned by Kumi Emiko. Emiko Co. uses a perpetual inventory system. Credit Debit $ 35,000 6,600 43,000 $569,000 Merchandise inventory Prepaid selling expenses K. Emiko, Withdrawals Sales Sales returns and allowances Sales discounts Cost of goods sold Sales salaries expense Utilities expense Selling expenses Administrative expenses 19,500 6,000 232,000 58,000 20,000 41,000 115,000 Additional Information Accrued and unpaid sales salaries amount to $2.200. Prepaid selling expenses of $4.000 have expired. A physical count of year-end merchandise inventory is taken to determine shrinkage and shows $31,700 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. Ancwer is comnlete but not entirely correct HE Next > 6 of 8 6 of 8 P Gw c5 Required 1 Required 2 .... Use the above account balances along with the additional information, prepare the closing entries. No Date General Journal Debit Credit 1 Dec 31 Sales 569.000 Income summary 569,000 482,000 X 2 Dec 31 Income summary Sales returns and allowances Sales discounts 19,500 6,000 228,700 x 55,800 X 20,000 Cost of goods sold Sales salaries expense Utilities expense Selling expenses Administrative expenses OOOOOOOO 37,000 X 115,000 6 of 8 482,000 19,500 Sales retums and allowances Sales discounts Cost of goods sold Sales salaries expense Utilities expense Selling expenses Administrative expenses OOOOOOOO 6,000 228,700 X 55,800 20,000 37,000 115,000 3 Dec 31 Income summary 87,000 87,000 X K Emiko, Capital 43,000 4 Dec 31 K Emiko, Capital K. Emiko, Withdrawals OO 43,000