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E 14-10A (L05) Cost of goods sold: $282,600 ADJUSTMENTS FOR A MERCHANDISING BUSINESS PERPETUAL INVENTOR SYSTEM WITH SALES RETURNS AND ALLOWANCES A partial Trial Balance ju Curless Company as of December 31, 20-- is provided below. CREDIT BALANCE 1 Curiess Company 2 Partial Trial Balance 3 For Year Ended December 31, 20- 4 ACCOUNT TITLE DEBIT BALANCE 5 6 Merchandise inventory 150,000.00 7 Btimated Betres inventory 500.00 8 Customer Refends Payable 9 Sales 10 Sales and Allowances 18,000.00 11 Cost of God: 50 288,000.00 12 650.00 425,000.00 WP-516 CHAPTER 14 Exercise 14-10A Owner's Equity Credit Debit Assets Dobr Credit Liabilities Debit Credit Drawing Debit Credit Merchand se inventory 150,000 Revenues Debit Credit Expenses Debit Credit Cost of Goods Sold Estimated Returns Inventory soo Customer Refunds Payable 30 4:7,800 Sales 14123, 500 Sales Returns and Allowances 18,000 E 14-10A (L05) Cost of goods sold: $282,600 ADJUSTMENTS FOR A MERCHANDISING BUSINESS PERPETUAL INVENTOR SYSTEM WITH SALES RETURNS AND ALLOWANCES A partial Trial Balance ju Curless Company as of December 31, 20-- is provided below. CREDIT BALANCE 1 Curiess Company 2 Partial Trial Balance 3 For Year Ended December 31, 20- 4 ACCOUNT TITLE DEBIT BALANCE 5 6 Merchandise inventory 150,000.00 7 Btimated Betres inventory 500.00 8 Customer Refends Payable 9 Sales 10 Sales and Allowances 18,000.00 11 Cost of God: 50 288,000.00 12 650.00 425,000.00 WP-516 CHAPTER 14 Exercise 14-10A Owner's Equity Credit Debit Assets Dobr Credit Liabilities Debit Credit Drawing Debit Credit Merchand se inventory 150,000 Revenues Debit Credit Expenses Debit Credit Cost of Goods Sold Estimated Returns Inventory soo Customer Refunds Payable 30 4:7,800 Sales 14123, 500 Sales Returns and Allowances 18,000