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 $ 51,000 Sales 601,000 Sales returns and allowances 21,100 Sales discounts 6,800 Cost of goods sold 248,000 Sales salaries expense 66,000 Utilities expense 24,000 Selling expenses 45,000 Administrative expenses 123,000 View transaction list Journal entry worksheet 1 2 Record closing of credit balances in temporary accounts Enter debit for it General Journal Dobil Credit Date Dec 31 Record entry Clear entry View general journal 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 $ 51,000 681,820 21,180 6,308 243,000 66,000 24,000 45,000 123,000 View transaction list Journal entry worksheet