The following list includes selected permanent accounts and all of the temporary accounts from the December 31, 2017, unadjusted trial balance of Emiko Co.. Emiko Co. uses a perpetual inventory system. Debit Credit Merchandise inventory Prepaid selling expenses Dividends $33,500 6,300 40,000 Sales $557, 000 3ales returns and allowances Sales discounts 18,900 5,700 226,000 Cost of goods sold 3ales salaries expense Ueilities expense 55,000 18,500 a9,500 112,000 Selling expenses Administrative eepenses Additlonal Information Accrued sales salaries amount to $1,900. Prepaid selling expenses of $3,700 have expired. A physical count of year-end merchandise inventory shows $30.800 of goods still available. The following list includes selected permanent accounts and all of the temporary accounts from the December 31, 2017, unadjusted trial balance of Emiko Co.. Emiko Co. uses a perpetual inventory system. Debit Credit Merchandise inventory Prepaid selling expenses Dividends $33,500 6,300 40,000 Sales $557, 000 3ales returns and allowances Sales discounts 18,900 5,700 226,000 Cost of goods sold 3ales salaries expense Ueilities expense 55,000 18,500 a9,500 112,000 Selling expenses Administrative eepenses Additlonal Information Accrued sales salaries amount to $1,900. Prepaid selling expenses of $3,700 have expired. A physical count of year-end merchandise inventory shows $30.800 of goods still available