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 Debit $ 40,000 18,900 5,700 226,000 Sales salaries expense 55,000 Utilities expense 18,500 Selling expenses 39,500 Administrative expenses 112,000 Credit $ 557,000 View transaction list Journal entry worksheet 1 2 3 Record closing of credit balances in temporary accounts. Note: Enter debits before credits. Journal entry worksheet < 1 2 3 4 Record closing of credit balances in temporary accounts. Note: Enter debits before credits. Date Dec 31 General Journal Debit Credit Record entry Clear entry View general journal