_Hi,

_{I was making Trial Balance and I was wondering about the cost of goods sold. I asked my coworkers and she advised the below and I'm unsure how I can record COGS as a negative figure. Can I record negative figure in Credit Balance???}

_{What she said:}

_{Under Revenue record sales as a credit entry of 1,181,200. Cost of Goods Sold should be recorded as a negative figure under sales.}

_{The attached is what I produced.}