Problem 4-01A a-d (Video) The trial balance columns of the worksheet for Sunland Roofing at March 31, 2020, are as follows. Sunland Roofing Worksheet For the Month Ended March 31, 2020 Trial Balance Dr. 4,400 3,000 1,670 Account Titles Cr. Cash Accounts Receivable Supplies Equipment Accumulated Depreciation-Equipment Accounts Payable Unearned Service Revenue Owner's Capital Owner's Drawings Service Revenue Salaries and Wages Expense Miscellaneous Expense 11,132 1,265 2,620 570 12,127 1,200 6,200 1,020 360 22,782 22,782 Other data: 1. 2. 3. 4. A physical count reveals only $600 of roofing supplies on hand. Depreciation for March is $253. Unearned revenue amounted to $230 at March 31. Accrued salaries are $800. Journalize the adjusting entries from the adjustments columns of the worksheet. (Credit account titles Date Account Titles and Explanation Debit Credit Mar. 31 (Adjusting entry for supplies) Mar. 31 Adjusting entry for depreciation) Mar. 31 (Adjusting entry for unearned service revenue) Mar. 31 Adjusting entry for salaries and wages expense s) Debit Credit Date Account Titles and Explanation Mar. 31 (To close revenue account) Mar. 31 (To close expense accounts) Mar. 31 (To close net income / (loss)) Mar. 31 (To close drawings)