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The trial balance columns of the worksheet for Briscoe Company at June 30, 2008, are below.

Other data:
1. A physical count reveals $300 of supplies on hand.
2. $100 of the unearned revenue is still unearned at month-end.
3. Accrued salaries are $280.
I nstructions
Complete the worksheet. (I f answer is zero, please enter 0. Do not leave any fields blank.)
BRISCOE COMPANY
Worksheet
for the Month Ended June 30, 2008
Trial Balance Adjustments Adj. Trial Balance Income Statement Balance Sheet
Account Titles Dr. Cr. Dr. Cr. Dr. Cr. Dr. Cr. Dr. Cr.
Cash $2,320 0 0 2320 0 0 0 2320 0
Accounts Receivable 2,440 0 0 2440 0 0 0 2440 0
Supplies 1,880 0 1580 300 0 0 0 300 0
Accounts Payable $1,120 0 0 0 1120 0 0 0 1120
Unearned Revenue 240 140 0 0 100 0 0 0 100
Common Stock 3,600 0 0 0 3600 0 0 0 3600
Service Revenue 2,400 0 140 0 2540 0 2540 0 0
Salaries Expense 560 280 0 840 0 840 0 0 0
Miscellaneous Expense 160 0 0 160 0 160 0 0 0
Totals $7,360 $7,360
Supplies Expense 1580 0 1580 0 1580 0 0 0
Salaries Payable 0 280 0 280 0 0 0 280
Totals 2000 2000 7640 7640 2580 2540 5060 5100
Net Loss 0 40 40 0
Totals 2580 2580 5100 5100