Presented below are selected accounts for Carpenter Company as reported in the worksheet at the end of May 2011.

Accounts

Adjusted Income

Accounts Trial Balance

Income

Statement

Balance Sheet

Dr.

Cr.

Dr

Cr

Dr

Cr.

Cash

9,000

.

.

.

Merchandise Inventory

76,000

Sales

450000

Sales Returns and Allowances

10,000

Sales Discounts

9,000

Cost of Goods Sold

300,000

Instructions Complete the worksheet by extending amounts reported in the adjusted trial balance to the appropriate columns in the work sheet. Do not total individual columns.