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	$ 40,000
Sales	557,000
Sales returns and allowances	18,900
Sales discounts	5,700
Cost of goods sold	226,000
Sales salaries expense	55,000
Utilities expense	18,500
Selling expenses	39,500
Administrative expenses	112,000