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$,$$$50,000,],[$Sales returns and allowances,$20,900,],[$Sales discounts,$6,700,],[$Cost of goods sold,$246,000,],[$Sales salaries expense,$65,000,],[$Utilities expense,$23,500,],[$Selling expenses,$44,500,],[$Administrative expenses,$122,000,]]$

$(1)$ Record closing of credit balances in temporary accounts.

$2$ Record closing of debit balances in temporary accounts.

$3$ Record closing of income summary account.

$4$ Record closing of Withdrawals account.

Note : $=$ journal entry has been entered

$\backslash$table$[[,,,],[,,,],[,,,]]$