The trial balance columns of the worksheet for Sandhill Roofing at March $31,2022$ are as follows:

Other data:

$-$A physical count reveals only $$400$ of roofing supplies on hand

$-$Depreciation for March is $$260$

$-$Unearned revenue amounted to $$230$ at March $31$

$-$Accrued salaries are $$800$

Journalize the closing entries from the financial statements columns of the worksheet