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 Sales Debit $ 49,000 Credit $ 593,000 Sales returns and allowances. Sales discounts Cost of goods sold. 20,700 6,600 244,000 Sales salaries expense 64,000 Utilities expense 23,000 Selling expenses 44,000 Administrative expenses 121,000 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 Journal entry worksheet < 1 2 3 4 Record closing of debit balances in temporary accounts. Note: Enter debits before credits. Date December 31 General Journal Debit Credit View general journal Record entry Clear entry View transaction list Journal entry worksheet < 1 2 3 Record closing of income summary account. Note: Enter debits before credits. Date December 31 General Journal Debit Credit Record entry Clear entry View general journal View transaction list Journal entry worksheet < 1 2 3 4 Record closing of dividends account. Note: Enter debits before credits. Date December 31 General Journal Debit Credit View general journal Record entry Clear entry