The trial balance columns of the worksheet for Crane Roofing at March 31, 2022, are as follows. Crane Roofing Worksheet For the Month Ended March 31, 2022 Account Titles 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 Trial Balance Dr. 4,600 2.800 2,350 10,868 1010 1,450 Cr. 1,235 2.760 580 12,763 6.100 360 23,438 23,438 Other data: 1 2 3. 4. A physical count reveals only $600 of roofing supplies on hand. Depreciation for March is $247 Unearned revenue amounted to $240 at March 31 Accrued salaries are $800. Journalize the closing entries from the financial statement columns of the worksheet. (Credit account titles are automatically Indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts)