The trial balance columns of the worksheet for Cajon Company at June 30, 2014, are as follows.

Account
Titles                                                   Dr   Cr   Cash    $
4,497.00                                             Accounts
Receivable                                         $
2,226.00       Supplies                      $
1,909.00       Accounts
Payable                                              $
1,081.00   Salaries and
Wages Payable                               Unearned
Service Revenue                             $
360.00   Common Stock                $
4,712.00   Retained
Earnings                                             Service
Revenue                                             $
3,536.00   Salaries and
Wages Expense                               $
880.00       Supplies
Expense                                               Miscellaneous
Expense                                              $
177.00       Subtotal                         $
9,689.00                                             $
9,689.00

 

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