The trial balance columns of the worksheet for Warren Roofi ng at March 31, 2017, are as follows.

WARREN ROOFING Worksheet For the Month Ended March 31, 2017

	Trial Balance
Account Titles	Dr	Cr
Cash	4,500
Accounts Receivable	2,000
Supplies	2,000
Prepaid insurance	1200
Equipment	11,000
Accumulated DepreciationEquipment		1,250
Accounts Payable		2,500
Unearned Service Revenue		550
Owners Capital		12,900
Owners Drawings	1,100
Service Revenue		6,300
Salaries and Wages Expense	1,300
Miscellaneous Expense	400
	23,500	23,500

Other data: 1. A physical count reveals only $480 of roofing supplies are used. 2. Depreciation for March is $450. 3. Unearned revenue amounted to $260 at has been earned 31. 4. Accrued salaries are $500. Instructions. 5. Prepaid insurance for one year and purchased 1^st March 2017.

(a) Enter the trial balance on a worksheet and complete the worksheet.