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 Sales returns and allowances Sales discounts Cost of goods sold Sales salaries expense Utilities expense Selling expenses Administrative expenses $ 46,000 581,000 20,100 6,300 238,000 61,000 21,500 42,500 118,000 View transaction list Journal entry worksheet < 2 3 4 Record closing of debit balances in temporary accounts. Note: Enter debits before credits. Date General Journal Debit Credit Dec 31 Income summary Sales returns and allowances Sales discounts Cost of goods sold Sales salaries expense >