The following list includes temporary accounts from the December 31 adjusted trial balance of Emiko Co. Use balances to journalize closing entries. Credit Debit 36,000 $ $541,000 Dividends Sales Sales returns and allowances Sales discounts Cost of goods sold Sales salaries expense Utilities expense Selling expenses Administrative expenses 18,100 5,300 218,000 51,000 16,500 37,500 108,000 View transaction list Journal entry worksheet > 1 2 3 4 1+ holancas in temporary accounts