Sherlock Holmes began operations as a private investigator on January 1, 2014.

The trial balance columns of the worksheet for Sherlock Holmes, P.I., Inc. at March 31 are as follows.

Sherlock Holmes P.I., Inc.
Worksheet For the Quarter Ended March 31, 2014 Account Titles Cash Accounts Receivable Supplies Prepaid Insurance Equipment Notes Payable Accounts Payable Common Stock Dividends Service Revenue Salaries and Wages Expense Travel Expense Rent Expense Miscellaneous Expense . Supplies on hand total $480.
. Depreciation is $720 per quarter.
. Interest accrued on 6-month note payable, issued January 1, $300.
. Insurance expires at the rate of $200 per month.
. Services provided but unbilled at March 31 total $1,080.