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 closing entries.

$\backslash$table$[[$Dividends$,$$$33,000$

$$Record closing of credit balances in temporary accounts

$$ Record closing of debit balances in temporary accounts

$$ Record closing of income summary account

$$ Record closing of dicidends account