Presented below are selected accounts for B. Midler Company as reported in the worksheet at the end of May 2014. Ending inventory is $75,000.

Accounts

Adjusted
Trial Balance

Income
Statement

Balance Sheet

Cash

9,000

Inventory

80,000

Purchases

240,000

Purchase Returns and Allowances

30,000

Sales Revenue

450,000

Sales Returns and

Allowances

10,000

Sales Discounts

5,000

Rent Expense

42,000

Instructions

Complete the worksheet by extending amounts reported in the adjustment trial balance to the appropriate columns in the worksheet. The company uses the periodic inventory system.