Journalize the closing entries from the financial statement columns of the worksheet.

The trial balance columns of the worksheet for Warren Roofing at March 31, 2017, are as follows. Other data 1. A physical count reveals only $600 of roofing supplies on hand. 2. Depreciation for March is $253. 3. Unearned revenue amounted to $210 at March 31. 4. Accrued salaries are $800