The trial balance columns of the worksheet for Linus Company at June 30, 2012, are as follows.

Other data:Operating expenses incurred on account, but not yet recorded, total $1,500.InstructionsEnter the trial balance on a worksheet and complete theworksheet.

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LINUS COMPANY Worksheet For the Month Ended June 30, 2012 Trial Balance Credit Account Titles Debit $ 1,920 Cash Accounts Receivable Inventory Accounts Payable Owner's Capital 2,440 11,640 $ 1,120 3,500 Sales Revenue 42,500 20.560 Cost of Goods Sold Operating Expenses 10.560 $47,120 $47.120