P4-1A The trial balance columns of the worksheet for Lampert Roofing at March 31, 2014, are as follows.

	Trial	Balance
Accounts Titles	DR	CR
Cash	4,500
Accounts Receivable	3,200
Supplies	2,000
Equipment	11,000
Accumulated Depreciation-Equipment		1,250
Accounts Payable		2,500
Unearned Service Revenue		550
Owner's Capital		12,900
Owner's Drawings	1,100
Service Revenue		6,300
Salaries and Wages Expense	1,300
Miscellaneous Expense	400
Total	23,500	23,500

Other Data:

1. A physical count reveals only $550 of roofing supplies on hand.

2. Depreciation for March is $250.

3. Unearned revenue amounted to $210 at March 31.

4. Accrued salaries are $700.

Intructions

(a) Enter the trial balance on a worksheet and complete the worksheet.

(b) Prepare and income statement and owner's equity statement for the month of March and a classified balance sheet at March 31. C. Lampert made and addictional investment in the business of $10,000 in March.

(c) Journalize the adjusting entries form the adjustments columns of the worksheet.

(d) Journalize the closing entries from the financial statement columns of the worksheet.