Problem 4-1A 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. 4,500 2,800 2,250 11,308 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 1,285 2,700 440 12,523 1,020 6,900 1,490 480 23,848 23,848 Other data: 1. A physical count reveals only $600 of roofing supplies on hand, 2. Depreciation for March is $257. 3. Unearned revenue amounted to $220 at March 31. 4. Accrued salaries are $600. Iliance Adjustments Account Titles income statement ENTEN VESION walance sneer Dr. Cr. Abuenarance Dr. Cr Dr. Dr. Cr Cash CF 1,500 Accounts Reche 2.000 Supplies 2.250 Equipment 11.10 Acumulated Depreciation 1,285 Accounts Payable 2,700 Untarned Service Raven 440 Owner's Capital Owner's Drawing Service Revenue Sand Wages 1,40 400 Me pente Totale Suco Expense 23,140 Decreation pense Salaries and Wages Payable Yotas