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$[[,$Debit,Credit$],[$K$.$ Emiko, Withdrawals,$$43,000,],[$Sales$,19,500,],[$Sales returns and allowances,$6,000,],[$Sales discounts,$232,000,],[$Cost of goods sold,$58,000,],[$Sales salaries expense,$20,000,],[$Utilities expense,$41,000,],[$Selling expenses,$115,000,],[$Administrative expenses,,$]]$

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