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 $ 53,000 609,000 21,500 7,000 252,080 68,000 25,000 46,000 125,000 View transaction list Journal entry worksheet