Enter the trial balance on a worksheet and place the adjustments.
Extracted text: B. The trial balance columns of the worksheet for B Company at December 31, 2020, are as follows: В СОМРANY Worksheet For the year ended December 31, 2020 Account titles Trial Balance Dr Cr Cash P2,320,000 Accounts receivable 2,440,000 Supplies Accounts payable 1,880,000 P1,120,000 Unearned revenue 240,000 В, Саpital 3,600,000 Service revenue 2,400,000 Salaries expense Miscellaneous expense 560,000 160,000 P7,360,000 P7,360,000 Other data: 1. A physical count reveals P300,000 of supplies on hand. 2. P100,000 of the unearned revenue is still unearned at year-end. 3. Accrued salaries are at P280,000