*E5-21 The trial balance columns of the worksheet for Linus Company at June 30, 2012, are as follows. LINUS COMPANY Worksheet For the Month Ended June 30, 2012 Trial Balance Account Titles Debit Credit Cash $ 1.920 Accounts Receivable 2,440 Inventory 11,640 Accounts Payable $ 1.120 Owner's Capital 3.500 Sales Revenue 42,500 Cost of Goods Sold 20,560 Operating Expenses 10,560 $47,120 S47,120 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