The following list includes selected permanent accounts and all of the temporary accounts from the December 31, 2017, unadjusted trial balance of Emiko Co. Emiko Co. uses a perpetual inventory system. Debit Credit Merchandise inventory Prepaid selling expenses5,600 33,800 Dividends Sales Sales returns and allowances Sales discounts Cost of goods sold sales salaries expense Utilities expense Selling expenses Administrative expenses $529,800 17,580 5,000 212,000 48,e09 15,800 36,000 185,880 Additional Information Accrued sales salaries amount to $1,700 Prepeid selling expenses of $3,000 have expired physical count of year-end merchandise inventory shows $28700 of goods still available The following list includes selected permanent accounts and all of the temporary accounts from the December 31, 2017, unadjusted trial balance of Emiko Co. Emiko Co. uses a perpetual inventory system. Debit Credit Merchandise inventory Prepaid selling expenses5,600 33,800 Dividends Sales Sales returns and allowances Sales discounts Cost of goods sold sales salaries expense Utilities expense Selling expenses Administrative expenses $529,800 17,580 5,000 212,000 48,e09 15,800 36,000 185,880 Additional Information Accrued sales salaries amount to $1,700 Prepeid selling expenses of $3,000 have expired physical count of year-end merchandise inventory shows $28700 of goods still available