zes K. Emiko, Withdrawals Sales Sales returns and allowances Sales discounts Cost of goods sold Sales salaries expense Utilities expense Selling expenses Administrative expenses View transaction list Journal entry worksheet 1 2 Date December 31 3 Note: Enter debits before credits. Record entry Record closing of credit balances in temporary accounts. General Journal Debit $ 39,000 Clear entry 18,700 5,600 224,000 54,000 18,000 39,000 111,000 Credit $ 553,000 Debit Credit View general journal