Blue Spruce Worksheet For the Month Ended March 31, 2019 Trial Balance Account Titles Dr. Cr. Cash 4,400 Accounts Receivable 3,200 1,670 Supplies Equipment 11,440 Accumulated Depreciation --Equipment 1,300.0 Accounts Payable 2,540 Unearned Service Revenue Common Stock 630 10,405 1,665 Retained Earnings Dividends 1,070 Service Revenue 6.700 Salaries and Wages Expense 1.130 Miscellaneous Expense 330 23.240 23.240. Other data: 1. A physical count reveals only $600 of roofing supplies on hand. 2. Depreciation for March is $260. 3. Unearned service revenue amounted to $220 at March 31. 4. Accrued salaries are $800. Trial Balance Adjustments Account Titles Dr. Cr. Cash 4,400 Accounts Receivable 3,200 Supplies 1,670 Equipment 11.440 Accumulated Depreciation -Equipment 12 1,300.0 Accounts Payable 2.540 Unearned Service Revenue 630 Common Stock 10,405 Retained Earnings 1,665 Dividends 1,070 Service Revenue 6,700 Salaries and Wages Expense 1,130 Miscellaneous Expense 330 Totals 23.240 23.240 Totals 23,240 23,240 Supplies Expense Depreciation Expense Salaries and Wages Payable Totals Net Income Totals Blue Spruce Income Statement talle Prepare a retained earnings statement for the month of March. (List items that increase retained earnings first.) Blue Spruce Retained Earnings Statement Blue Spruce Balance Sheet Assets CL Liabilities and Stockholders' Equity Journalize the adjusting entries from the adjustments columns of the worksheet. (Credit account titles are automatically indented when amount is entered. Do not indent manually) Date Account Titles and Explanation Debit Credit Mar. 31 (To record adjusting entry for supplies.) Mar. 31 (To record adjusting entry for depreciation.) Mar. 31 (To record adjusting entry for unearned service revenue Mar. 31 (To record adjusting entry for salaries and wages expenses.) Date Account Titles and Explanation Debit Credit Mar. 31 (To dose revenue account.) Mar. 31 (To close expense accounts.) Mar. 31 (To close net income / (loss).) Mar. 31 Activate Windows