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 Utilities expense Selling expenses Administrative expenses Debit $49,000 20,700 6,600 244,000 64,000 23,000 44,000 121,000 Credit $ 593,000 View transaction list Journal entry worksheet 1 2 3 4 Record closing of credit balances in temporary accounts.