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 $ 34,000

Sales 533,000

Sales returns and allowances 17,700

Sales discounts 5,100

Cost of goods sold 214,000

Sales salaries expense 49,000

Utilities expense 15,500

Selling expenses 36,500

Administrative expenses 106,000