The following list includes selected permanent accounts and all of the temporary accounts from the December 31, 2017, unadjusted trial balance of Emiko Co., a business owned by Kumi Emiko. Emiko Co. uses a perpetual inventory system Debit Credit Merchandise inventory Prepaid selling expenses K. Emiko, Withdrawals Sales Sales returns and allowances Sales discounts Cost of goods sold Sales salaries expense Utilities expense Selling expenses Administrative expenses $ 35,000 6,600 43,000 $569,000 19,50e 6,000 232,000 58,000 20,000 41,000 115,000 Additional Information Accrued sales salaries amount to $2,200. Prepaid selling expenses of $4,000 have expired. A physical count of year-end merchandise inventory shows $31,700 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