The following list includes temporary accounts with normal balances is from the December 31 adjusted trial balance of Emiko Company. Use these normal account balances to journalize 4 closing entries.

Dividends	$ 33,000
Sales	529,000
Sales returns and allowances	17,500
Sales discounts	5,000
Cost of goods sold	213,300
Sales salaries expense	49,700
Utilities expense	15,000
Selling expenses	39,000
Administrative expenses	105,000