The trial balance columns of the worksheet for Blue Spruce Company at June 30, 2022, are as follows. Blue Spruce Company Worksheet For the Month Ended June 30, 2022 Trial Balance Account Titles Dr. Cr. Cash 2,460 Accounts Receivable 2,220 Supplies 2,000 Accounts Payable 1,080 Unearned Service Revenue 400 Common Stock 2,760 Service Revenue 3,200 Salaries and Wages Expense 660 Miscellaneous Expense 100 7,440 7,440 Other data: A physical count reveals $350 of supplies on hand. 1. 2. $200 of the unearned revenue is still unearned at month-end. 3. Accrued salaries are $260.