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. Debit Credit K. Emiko, Withdrawals $ 41,000 Sales $ 561,000 Sales returns and allowances 19,100 Sales discounts 5,800 Cost of goods sold 228,000 Sales salaries expense 56,000 Utilities expense 19,000 Selling expenses 40,000 Administrative expenses 113,000