The trial balance columns of the worksheet for Jeff Lynne Company at June 30, 2020, are: 
Other data:
1. A physical count reveals $1,900 of inventory on hand.
2. $100 of the unearned revenue is still unearned at month-end.
In which financial statement column, and at what amount, will these accounts appear?
(a) Cost of Goods Sold
(b) Unearned Sales Revenue
(c) Sales Revenue
Definitions:
Long-run Phillips Curve
An economic concept illustrating that in the long-term, there is no trade-off between inflation and unemployment, suggesting that the natural rate of unemployment is unaffected by inflation.
Money Supply Growth Rate
The rate at which the total amount of money available in an economy increases over a specific period.
Unemployment Rate
A measure of the percentage of the labor force that is jobless and actively seeking employment.
Inflation
The tempo of growth in global prices for products and services, diluting consumer spending ability.
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