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 Sales salaries expense Debit $ 50,000 20,900 6,700 246,000 Credit $ 597,000 65,000 Utilities expense 23,500 Selling expenses 44,500 Administrative expenses 122,000 View transaction list Journal entry worksheet < 2 3 4 Record closing of credit balances in temporary accounts. Note: Enter debits before credits. Date Dec 31 General Journal Debit Credit