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 Cont of goods sold Sales salaries expense Utilities expenso Selling expenses Administrative expenses $ 41,000 561,000 19,100 5,800 228,000 56,000 19,000 40,000 113,000 Journal entry worksheet Record closing of credit balances in temporary accounts. Note: Enter debits before credits. General Journal Debit Date Dec 31 Credit Journal entry worksheet Record closing of debit balances in temporary accounts. Note: Enter debits before credits General Journal Debit Credit Date Dec 31 Journal entry worksheet Record closing of income summary account. Note: Enter debits before credits. Date General Journal Debit Credit Dec 31 Journal entry worksheet