Exercise 2 The trial balance columns of the worksheet for Warren Roofing at March 31, 2022, are as follows. (40 points) Warren Roofing Worksheet For the Month Ended March 31, 2022 Account Titles Trial Balance Dr. Cr. Cash Accounts Receivable 4,500 3,200 Supplies 2,000 Prepaid insurance 17,000 Accounts Payable 2,500 Unearned Service Revenue 550 Owner's Capital 20,150 Owner's Drawings 1,100 Service Revenue 6,300 Salaries and Wages Expense Miscellaneous Expenses 1,300 400 29,500 29,500 Other data: 1. A physical count reveals only $200 of roofing supplies on hand. 2. Insurance of $17,000 was paid on Jan 1, 2022 for the 17-months to May 31, 2023 3. Unearned revenue amounted to $260 at March 31. 4. Accrued salaries are $1700. 5. The management team decided that there are $1,000 account receivables are uncollectible as of 3/31/2022. 6. The management team discovered that there was an unpaid utility bill of $800 hasn't been recorded on the book. Instructions: A. Prepare an adjusted trail balance (unadjusted - adjusting entries - adjusted trial balance) page 5 of 14