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.

Dividends	$ 48,000
Sales	589,000
Sales returns and allowances	20,500
Sales discounts	6,500
Cost of goods sold	242,000
Sales salaries expense	63,000
Utilities expense	22,500
Selling expenses	43,500
Administrative expenses	120,000