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. Journal entry worksheet Record dosing of debit balances in temporary accounts. Note: Enter debis before credits. 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. Journal entry worksheet Record closing of income summary account. Natei Eniter debits before oredita. The following list includes temporary accounts from the December 31 adjusted trial balance of Emiko Company. Use these normal account balances to journalize closing entrles. Journal entry worksheet Record closing of credit balances in temporary accounts. Note: Enter debits before credits: The following list includes temporary accounts from the December 31 adjusted trial balance of Emiko Company. Use these normal account balances to journalize closing entrios. Journal entry worksheet (1) 23