Journal entry worksheet Record closing of debit balances in temporary accounts. Netan Entar dahibe hadara mendite Journal entry worksheet Record closing of Dividends account. Note: Enter debits before credits. The following list includes temporary accounts from the December 31 adjusted trial balance of Emiko Company. Use these normal account balances to journalize closing entries. Journal entry worksheet Record closing of credit balances in temporary accounts. Note: Enter debits before credits. Journal entry worksheet Record closing of income summary account. Note: Enter debits before credits