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

Accounts Titles	Trial Balance
	Dr	Cr
Cash	13800
Accounts Receivable	28,300
Prepaid Insurance	3,600
Land	67,000
Buildings	127,000
Equipment	59,000
Accounts Payable		12,500
Unearned rent revenue		6,000
Mortgage Payable		120,000
Owners Capital		144,000
Owners Drawings	22,000
Service revenue		90,700
Rent revenue		29,000
Salaries and wages expense	42,000
Advertisement expense	20,500
Utilities expense	19,000
Total	402,200	402,200

Other data:

1. A physical count reveals only $480 of roofing supplies on hand.

2. Depreciation for March is $450.

3. Unearned rent revenue earned $2000 at March 31.

4. Accrued salaries are $700.

5. Prepaid insurance is a 1-year policy starting March 1, 2017

6. Invoices representing $1,700 of services performed during the month have not been recorded as of March 31.

Instructions

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