a. II. The trial Balance of Under Construction Inc. at March 31, 2016 is as follow: Account Title Debit Credit Cash $2,500 Account Receivable $1,800 Supplies $1,100 Equipment $6,000 Acc. Dep. Equipment $1,200 Accounts Payable $1,400 Unearned Revenue $300 Capital $7,000 Drawing $600 Revenue $3,000 Salary Expenses $700 Misc. Expenses $200 $12,900 $12,900 In addition: 1. A physical count reveals only $140 of supplies on hand 2. Depreciation for March is $200 3. Unearned revenue amounted to $130 after adjustment on March 31 4. Accrued salaries are $350 Instructions: a. b. Complete the worksheet below (27 pts.) (1 pt. for each adjustment and the adjusted balances) Journalize the adjusting entries (16 pts.) (2 pts. each entry) UNDER Construction Inc. Work Sheet At March 31, 2016 Trial Balance Adjustments Account Title DR CR DR CR DR Adjusted CR Cash 2,500 Accounts 1,800 Receivable Roofing Supplies 1,100 Equipment 6,000 Acc. Depreciation 1,200 Capital 7,000 Drawing 600 Service Revenue 3,000 Salaries Expense 700 Misc. Expense 200 Totals 12,900 12,900 Totals