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 K. Emiko, withdrawals Credit $ 45,000 Sales Sales returns and allowances $ 577,000 19,900 Sales discounts 6,200 Cost of goods sold 236,080 Sales salaries expense 60,000 Utilities expense 21,000 Selling expenses 42,000 Administrative expenses 117, eee View transaction list NE Journal entry worksheet 1 2 3 4 Record closing of credit balances in temporary accounts. Note: Enter debits before credits. Debit General Journal Date Credit Journal entry worksheet Record closing of debit balances in temporary accounts. Note: Enter debits before credits. Date General Journal Debit Credit Dec 31 Damme Hill Journal entry worksheet Record closing of Withdrawals account. Note: Enter debits before credits. General Journal Debit Credit Date Dec 31 Record entry Clear entry View general journal