Given the balances in this partial trial balance, indicate how the balances would be treated in the work sheet. The ending inventory is \(\$ 96\). (The amounts are unusually small for ease in rewriting the numbers. We purposely left out the Statement of Retained Earnings columns since they are not used.)

Account Titles Merchandise Adjusted Trial Balance Adjustments Trial Balance Income Statement Balance Sheet Debit Credit Debit Credit Debit Credit Debit Credit Debit Credit Inventory 120 Sales 840 Sales Discounts 18 Sales Returns and Allowances 48 Purchases 600 Purchase Discounts Purchase Returns and Allowances Transportation-In 12 24 36