The trial balance columns of the worksheet for Lin Company at June 30, 2011, are as follows (in thousands).

Other data:
a. A physical count reveals HK$300,000 of supplies on hand.
b. HK$100,000 of the unearned revenue is still unearned at month-end.
c. Accrued salaries are HK$280,000.

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

Transcribed Image Text:

LIN COMPANY Worksheet For the Month Ended June 30, 2011 (in thousands) Trial Balance Dr. Account Titles Cash Accounts Receivable Supplies Accounts Payable Unearned Kevenue Share Capital-Ordinary Service Revenue Salaries Expense Miscellaneous Expense HK$2.320 2.440 1.880 HK$1.120 240 3.600 2.400 560 160 HK$7.360 HK$7.360