The following list includes temporary accounts from the December 31 adjusted trial balance of Emlko Company. Use these normal account balances to journalize closing entries. Credit Debit $ 40,000 $ 557,000 K. Emiko, Withdrawals Sales Sales returns and allowances Sales discounts Cost of goods sold Sales salaries expense Utilities expense Selling expenses Administrative expenses 18,900 5,700 226,690 SS, 000 18. see 39,5ee 112 000 View transaction list Journal entry worksheet