The trial balance columns of the worksheet for Cullumber Company at June 30, 2020, are as follows.

Cullumber Company Worksheet For the Month Ended June 30, 2020
		Trial Balance
Account Titles		Dr.		Cr.
Cash		2,200
Accounts Receivable		2,400
Supplies		1,900
Accounts Payable				1,100
Unearned Service Revenue				370
Owners Capital				2,170
Service Revenue				3,700
Salaries and Wages Expense		640
Miscellaneous Expense		200
Total		7,340		7,340

Other data:

1.		A physical count reveals $300 of supplies on hand.
2.		$200 of the unearned revenue is still unearned at month-end.
3.		Accrued salaries are $270.

Complete the worksheet.

CULLUMBER COMPANY Worksheet For the Year Ended June 30, 2020June 30, 2020For the Month Ended June 30, 2020

Account Titles

Trial Balance

Adjustments

Adj. Trial Balance

Income Statement

Balance Sheet

Dr

Cr.

Dr

Cr.

Dr

Cr.

Dr

Cr.

Dr

Cr.

Cash

2,200

Accounts Receivable

2,400

Supplies

1,900

Accounts Payable

1,100

Unearned Service Revenue

370

Owner's Capital

2,170

Service Revenue

3,700

Salaries and Wages Expense

640

Miscellaneous Expense

200

Totals

7,340

7,340

Supplies Expense

Salaries and Wages Payable

Totals

Net Income

Totals