l The following is Green Co.'s Pre-Closing Trial Balance as of December 31, 2017. Green's accounting period is a month, thus the balances in the temporary accounts are for the month of December 2017. (Note that the accounts are not listed in their normal sequence -- rather they are listed in alphabetical sequence.) Account Name _Debit_ _Credit_ . . ' ' Accounts Payable ' 26.000 Accounts Receivable 28,850 Cash 10.000 " Common Stock 12.500 Cost of Goods Sold 68,000 Equipment 73.000 Interest Expense 150 Interest Payable 500 Inventory _ 45.000 Note Payable 21.000 Retained Earnings 53.000 Sales Revenue 179.000 Supplies Expense 7.000 Wages Expense 60.000 Total 292.000 292.000