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. Debit $ 42,000 Credit $ 565,000 K. Emiko, Withdrawals Sales Sales returns and allowances Sales discounts Cost of goods sold Sales salaries expense Utilities expense Selling expenses Administrative expenses 19,300 5,900 230,000 57,000 19,500 40, 500 114,000 View transaction list X 1 Record closing of credit balances in temporary accounts. 2 Record closing of debit balances in temporary accounts. 3 Record closing of income summary account. 4 Record closing of withdrawals account. Credit