The following list includes temporary accounts from the December 31 adjusted trial bala normal account balances to journalize closing entries. Dividends Sales Debit $ 39,000 Credit $ 553,000 Sales returns and allowances Sales discounts Cost of goods sold 18,700 5,600 224,000 Sales salaries expense 54,000 Utilities expense 18,000. Selling expenses 39,000 Administrative expenses 111,000 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