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 Debit Credit $ 46,000 $ 581,000 20,100 6,300 238,000 Sales salaries expense: 61,000 Utilities expense 21,500 Selling expenses 42,500 Administrative expenses 118,000 View transaction list Journal entry worksheet < 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 Prev 7 of 9 Nerd>