Problem 4-1A The balances taken from the General Ledger as of March 31, 20X1 for the month are as follows: Eugene Roofing Unadjusted Trial Balance March 31, 20x1 Unadjusted Trial Balance Name of Account Debit Credit Cash 2,500 Accounts Receivable 1,800 Roofing Supplies 1,100 Equipment 26,000 Acc. Depreciation - Equipment 700 Accounts Payable 1,400 Unearned Service Revenue 300 Salaries Payable Notes Payable, Long Term 10,000 P. Small, Capital 17,000 P. Small, Drawing 600 Service Revenue 3,500 Roofing Supplies Expense Salaries Expense 700 Depreciation Expense-Equipt. Miscellaneous Expense 200 Totals 32,900 32,900 Other data: 1. A physical count reveals only $240 of roofing supplies on hand on March 31. 2. Depreciation on the equipment has been computed as $200 per month.