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 $ 34,000 6,400 41,000 $561, eee 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 19, 100 5,800 228, eee 56,000 19, eee 40,000 113,000 Additional Information Accrued and unpaid sales salaries amount to $2,000. Prepaid selling expenses of $3,800 have expired. A physical count of year-end merchandise inventory is taken to determine shrinkage and shows $31,100 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 A Required B Use the above account balances along with the additional information, prepare the adjusting entries. View transaction list Journal entry worksheet Accrued and unpaid sales salaries amount to $2,000. Note: Enter debits before credits. General Journal Debit Credit Date Dec 31 Record entry Clear entry View general Journal