Presented below are selected accounts for Higley Company as reported in the worksheet at the end of May 2014.

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

Adjusted Income Accounts Trial Balance StatementBalance Sheet Dr. 9,000 76,000 Cr. Dr. Cr. Dr. Cr Cash Inventory Sales Revenue Sales Returns and Allowances 10,000 Sales Discounts Cost of Goods Sold 460,000 9,000 288,000