Exercise 4-1
The trial balance columns of the worksheet for Cajon Company at June 30, 2014, are as follows.
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CAJON COMPANY
Worksheet
For the Month Ended June 30, 2014
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Trial Balance
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Account Titles
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Dr.
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Cr.
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Cash
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$4,198
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Accounts Receivable
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2,671
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Supplies
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1,977
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Accounts Payable
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$1,085
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Unearned Service Revenue
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374
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Common Stock
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4,830
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Service Revenue
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3,541
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Salaries and Wages Expense
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851
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Miscellaneous Expense
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133
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$9,830
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$9,830
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Other data:
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1.
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A physical count reveals $343 of supplies on hand.
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2.
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$116 of the unearned revenue is still unearned at month-end.
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3.
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Accrued salaries are $246.
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