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 $ 30,000 5,600 33,000 $529,800 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 17,500 5,000 212,000 48,000 15,000 36,000 105,000 Additional Information Accrued and unpaid sales salaries amount to $1,700. Prepaid selling expenses of $3,000 have expired. A physical count of year-end merchandise inventory is taken to determine shrinkage and shows $28.700 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. 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 View journal entry worksheet 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 1 > Accrued and unpaid sales salaries amount to $1,700, Note: Enter debits before credits Date Credit General Journal Sales salaries expense Salaries payable Debit 1,700 Dec 31 1,700 Record entry Clear entry View general Journal Use the above account balances along with the additional Information, prepare the adjusting entries. View transaction list Journal entry worksheet Prepaid selling expenses of $3,000 have explred. Note: Enter debits before credits Date General Journal Debit Credit Dec 31 3,000 Selling expenses Prepaid selling expenses 3,000 Record entry Clear entry View general Journal Tete th 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 Record closing of credit balances in temporary accounts. Note: Enter debits before credits. Date General Journal Debit Credit Dec 31 Sales T529,000 Income summary 529,000 Record entry Clear entry View general Journal