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 $ 37,000 545,000 18,300 5,400 220,000 52,000 17,000 38,000 109,000 View transaction list Journal entry worksheet