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. K. Emiko, Withdrawals Sales Sales returns and allowances Sales discounts Cost of goods sold Sales salaries expense Debit $ 37,000 18,300 5,400 220,000 52,000 Utilities expense 17,000 38,000 Administrative expenses 109,000 Selling expenses Credit $ 545,000 * View transaction list Journal entry worksheet 1 2 3 4 Record closing of credit balances in temporary accounts. Note: Enter debits before credits. Date December 31 General Journal Debit Credit Record entry Clear entry View general journal