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 View transaction list Journal entry worksheet 1 2 Date December 31 3 Note: Enter debits before credits. Record entry 4 Debit $ 53,000 21,500 7,000 252,000 68,000 25,000 46,000 125,000 Record closing of credit balances in temporary accounts. General Journal Credit: Clear entry $ 609,000 Debit Credit View general journal >