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. Credit Debit $ 33,000 $ 529,000 K. Emiko, Withdrawals Sales Sales returns and allowances Sales discounts Cost of goods sold Sales salaries expense Utilities expense Selling expenses Administrative expenses 17,500 5,000 213,300 49,700 15,000 39,000 105,000 View transaction list View journal entry worksheet No Date General Journal Debit Credit