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

The trial balance columns of the worksheet for Warren Roofing at March 31, 2017, are as follows. WARREN ROOFING Worksheet For the Month Ended March 31, 2017 Trial Balance Account Titles Dr. Cr. Cash 4,200 Accounts Receivable 3,300 Supplies 2,350 Equipment 11,132 Accumulated Depreciation-Equipment 1,265 Accounts Payable 2,310 Unearned Service Revenue 430 Owner's Capital 13,067 Owner's Drawings 1,050 Service Revenue 6,700 Salaries and Wages Expense 1,440 Miscellaneous Expense 300 23,772 23,772 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.