Account Titles Trial Balance Ajusted Income Statement Balance Sheet Adjusted trial balance DR CR CR DR CR DR CR DR CR DR 2600 1800 1100 6000 1100 Cash Account Recivable Supplies Equipment Accumulated Depreciation Equipment Accounts Payable Unearned Service Revenue Owner's Capital Owner's Drawing Service Revenue Salaries and Wages Expense Micellaneous Expences 1400 300 7000 500 3100 700 200 Other data: 1. A physical count reveals only $240 of roofing 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 1. (a) Enter the trial balance on a worksheet and complete the worksheet. (B) Journalize the adjusting entries from the adjustments columns of the worksheet. 3 (c) Create the financial statement 4. (a) Journalize the closing entries from the financial statement columns of the worksheet. nidos