The following list includes selected permanent accounts and all of the temporary accounts from the December 31, 2013, unadjusted trial balance of Emiko Co., a business owned by Kumi Emiko. Emiko Co. uses a perpetual inventory system.

		Debit		Credit
Merchandise inventory	$	31,900
Prepaid selling expenses		5,000
Dividends		2,000
Sales			$	574,200
Sales returns and allowances		21,820
Sales discounts		6,110
Cost of goods sold		282,506
Sales salaries expense		63,162
Utilities expense		18,374
Selling expenses		49,381
Administrative expenses		126,898

Additional Information

Accrued sales salaries amount to $1,700. Prepaid selling expenses of $2,000 have expired. A physical count of year-end merchandise inventory shows $31,294 of goods still available.

(a)	Use the above account balances along with the additional information, prepare the adjusting entries.
	For these three transactions Accrued sales salaries amount to $1,700. Prepaid selling expenses of $2,000 have expired. A physical count of year-end merchandise inventory shows $31,294 of goods still available.