In a worksheet, cost of goods sold will be shown in the trial balance (Dr.), adjusted trial balance (Dr.) and income statement (Dr.) columns.

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This is because cost of goods sold is an expense account and it will have a debit balance. So, it will appear as a debit in the trial balance and adjusted trial balance columns. In the income statement, it will be subtracted from the revenue to arrive at the gross profit, which will also be a debit balance.

In a Worksheet, Cost of Goods Sold Will Be Shown