The following list includes selected permanent accounts and all of the temporary accounts from the December 31, 2018, unadjusted trial balance of Emiko Co. Emiko Co. uses a perpetual inventory system. Debit $36,000 6,800 45,000 Credit 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 $577,000 19,900 6,200 236,000 60,000 21,000 42,000 117,000 Additional Information Accrued sales salaries amount to $2,400. Prepaid selling expenses of $2,100 have expired. A physical count of year- end merchandise inventory shows $32,300 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 in the tabs below. your ans wers Required 1 Required 2 Use the above account balances along with the additional information, prepare the adjusting entries. View transaction list Journal entry worksheet 1 2 3 Accrued sales salaries amount to $2,400. Note: Enter debits before credits Date General Journal Debit Credit A company reports the following sales-related information. $225,000 Sales returns and allowances$16,000 4,500 Sales salaries expense Sales, gross Sales discounts 10,500 Prepare the net sales portion only of this company's multiple-step income statement Multiple-Step Income Statement (Partial) 0 Net sales