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 $ 36,000 Sales 541,000 Sales returns and allowances 18,100 Sales discounts 5,300 Cost of goods sold 218,000 Sales salaries expense 51,000 Utilities expense 16,500 Selling expenses 37,500 Administrative expenses 108,000