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 Debit $ 52,000 Credit $ 605,000 21,300 6,900 250,000 67,000 Utilities expense 24,500 Selling expenses 45,500 Administrative expenses 124,000