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 Trial Balance Account Titles Cr. Dr. 4,500 3,200 2,000 11,000 Cash 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 1,250 2,500 550 12,900 1,100 6,300 1,300 400 23,500 23,500