Presented below are selected accounts for Splish Brothers Company as reported in the worksheet using a perpetual inventory system at the end of May 2017. Complete the worksheet by extending amounts reported in the adjusted trial balance to the appropriate columns in the worksheet.

Accounts Cash Inventory Sales Revenue Sales Returns and Allowances Sales Discounts Cost of Goods Sold Adjusted Trial Balance Debit 18,400 80,900 11,800 11,700 347,400 Credit 527,000 Income Statement Debit Credit Debit Balance Sheet Credit