w 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 Sales Sales returns and allowances. Sales discounts Cost of goods sold Sales salaries expense Utilities expense Selling expenses Administrative expenses View transaction list $ 45,000 577,000 19,900 6,200 236,000 60,000 21,000 42,000 117,000 Journal entry worksheet 1 2 3 4 Record closing of credit balances in temporary accounts. Note: Enter debits before credits. Datel Dec 31. General Journal Debit Credit Record entry Clear entry View general journal < Prev 6 of 6 New