The following list includes temporary accounts from the December $31$ adjusted trial balance of Emiko Company. Use these normal account balances to journalize closing entries.

$\backslash$table$[[$K$.$ Emiko, Withdrawals,Debit,Credit$],[$Sales$,$$$33,000,],[$Sales returns and allowances,$17,500,],[$Sales discounts,$529,000,],[$Cost of goods sold,$213,300,],[$Sales salaries expense,$49,700,],[$Utilities expense,$15,000,],[$Selling expenses,$39,000,],[$Administrative expenses,$105,000,]]$