The trial balance columns of the worksheet for Green Company at June 30, 2011, are as follows.

GREEN COMPANY

Worksheet

For the Month Ended June 30, 2011

Account Titles

Debit

Credit

Cash

$ 2,320

Accounts Receivable

2,440

Merchandise Inventory

11,640

Accounts Payable

$ 1,120

Common Stock

3,600

Sales

42,400

Cost of Goods Sold

20,560

Operating Expenses

10,160

$47,120

$47,120

Other data: Operating expenses incurred on account, but not yet recorded, total $1,500.

Instructions

Enter the trial balance on a worksheet and complete the worksheet.