Ivanhoe Roofing Worksheet For the Month Ended March 31, 2022 Trial Balance Account Titles Dr. Cr. Cash 4,200 Accounts Receivable 3,200 Supplies 1,610 Equipment 11,176 Accumulated Depreciation-Equipment 1,270 Accounts Payable 2.730 Unearned Service Revenue 510 Owner's Capital 12,126 1,000 Owner's Drawings Service Revenue 6,200 1,310 Salaries and Wages Expense Miscellaneous Expense 340 22,836 22,836 Other data: 1. 2. A physical count reveals only $700 of roofing supplies on hand. Depreciation for March is $254. Unearned revenue amounted to $170 at March 31. Accrued salaries are $700. 3. 4. (d) d) Your answer is partially correct. Journalize the closing entries from the financial statement columns of the worksheet. (Credit account titles are automatically Indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter for the amounts.) Date Account Titles and Explanation Debit Credit Mar. 31 Service Revenue 6900 Income Summary 6900 (To close revenue account) Mar. 31 Income Summary 3174 Supplies Expense Depreciation Expense Salaries and Wages Expense 2010 DOMINI DO O OOOO OO (To close expense accounts) Mar. 31 Income Summary 3026 14152 Owner's Capital (To close net income / (loss)) Mar. 31 Owner's Capital 1000 Owner's Drawings 1000 (To close drawings)