The following list Includes temporary accounts from the December $31$ adjusted trlal balance of Emiko Company. Use these normal account balances to joumalize closing entrles.

$\backslash$table$[[$K$.$ Emiko, withdrawals,Debit,Credit$],[$Sales$,$$$41,000,],[$Sales neturns and allowances,,$561,000],[$Sales discounts,$19,100,],[$Cost of goods sold,$5,800,],[$sales salaries expense,$228,000,],[$Utilities expense,$56,000,],[$Selling expenses,$19,000,],[$Administrative expenses,$40,000,],[,113,000,]]$

Journal entry worksheet

Record closing of credit balances in temporary accounts.

Note Enter desits before credits.

$\backslash$table$[[$Date$,$General Journal,Debit,Credit$],[\backslash$table$[[$December$],[31]],,,],[,,,],[,,,],[,,,],[,,,]]$