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The trial balance columns of the worksheet for Lamar Company at June 30, 2017, a

ID: 2398446 • Letter: T

Question

The trial balance columns of the worksheet for Lamar Company at June 30, 2017, are as follows.   

LAMAR COMPANY

Worksheet

For the Month Ended June 30, 2017

Trial Balance

Account Titles

Debit

Credit

Cash

2,760

Accounts Receivable

3,100

Supplies

1,320

Accounts Payable

$2,080

Unearned Service Revenue

360

Owner’s Capital

2,480

Service Revenue

3,100

Salaries and Wages Expense

700

Miscellaneous Expense

140

Total

8,020

8,020

Other data:

1. A physical count reveals $450 of supplies on hand.

2. $220 of the unearned revenue is still unearned at month-end.

3. Accrued salaries are $350.

Enter the trial balance on a worksheet and complete the worksheet.

Note : the Answers should be Computerized

Trial Balance

Account Titles

Debit

Credit

Cash

2,760

Accounts Receivable

3,100

Supplies

1,320

Accounts Payable

$2,080

Unearned Service Revenue

360

Owner’s Capital

2,480

Service Revenue

3,100

Salaries and Wages Expense

700

Miscellaneous Expense

140

Total

8,020

8,020

Explanation / Answer

Solution:

Worksheet for the month ended June 30, 2017 - Lamar Company Account Unadjusted balance Adjustments Adjusted Trial Balance Debit Credit Debit Credit Debit Credit Cash $2,760.00 $2,760.00 Accounts Receivable $3,100.00 $3,100.00 Supplies $1,320.00 $870.00 $450.00 Accounts Payable $2,080.00 $2,080.00 Salaries and Wages Payable $350.00 $350.00 Unearned Service Revenue $360.00 $140.00 $220.00 Owner’s Capital $2,480.00 $2,480.00 Service Revenue $3,100.00 $140.00 $3,240.00 Salaries and Wages Expense $700.00 $350.00 $1,050.00 Miscellaneous Expense $140.00 $140.00 Supplies expense $870.00 $870.00 Total $8,020.00 $8,020.00 $1,360.00 $1,360.00 $8,370.00 $8,370.00