The trial balance columns of the worksheet for Sunland Roofing at March 31, 2022, are as follows. Sunland Roofing Worksheet For the Month Ended March 31, 2022 Trial Balance Account Titles Cash Accounts Receivable Supplies Equipment Dr. Cr. 4,800 3,300 2,250 10,736 Accumulated Depreciation-Equipment 1,220 Accounts Payable 2,690 Unearned Service Revenue 680 Owner's Capital 12,456 Owner's Drawings 1,080 Service Revenue 6,600 Salaries and Wages Expense 1,120 Miscellaneous Expense 360 23,646 23,646 Other data: A physical count reveals only $700 of roofing supplies on hand. Depreciation for March is $244. 1. 2. 3. Unearned revenue amounted to $160 at March 31. 4. Accrued salaries are $600. Journalize the adjusting entries from the adjustments 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 O for the amounts.) Date Account Titles and Explanation Debit Credit Mar. 31 Mar. 31 Mar. 31 Mar. 31 (Adjusting entry for supplies) (Adjusting entry for depreciation) (Adjusting entry for unearned service revenue) (Adjusting entry for salaries and wages expenses) 10 10 10 00 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 O for the amounts.) Date Account Titles and Explanation Debit Credit Mar. 31 Mar. 31 (To close revenue account) Mar. 31 (To close expense accounts) Mar. 31 (To close net income/(loss)) (To close drawings) 00 00 10000 10