Need help with part B

value: 1.90 points Exercise 4-11 Preparing adjusting and closing entries for a merchandiser LO P3 orary accounts from the The following list includes selected permanent accounts and all of the temp December 31, 2015, unadjusted trial balance of Emiko Co., a business owned by Kumi Emiko. Emiko Co uses a perpetual inventory system Debit Credit $30,000 5,600 33,000 Merchandise inventory Prepaid selling expenses Dividends Sales Sales returns and allowances Sales discounts Cost of goods sold Sales salaries expense Utilities expense Selling expenses Administrative expenses $529,000 17,500 5,000 212,000 48,000 15,000 36,000 105,000 Additional Information Accrued sales salaries amount to $1,700. Prepaid selling expenses of $3,000 have expired. A physical count of year-end merchandise inventory shows $28,450 of goods still available (a) Use the above account balances along with the additional information, prepare the adjusting entries