The trial balance columns of the worksheet for Whispering Winds Roofing at March 31, 2022, are as follows. Whispering Winds Roofing Worksheet For the Month Ended March 31, 2022 Trial Balance Account Titles Dr. Cr. Cash 4,300 Accounts Receivable 2,700 Supplies 2,500 Equipment 11,132 Accumulated Depreciation-Equipment 1,265 Accounts Payable 2,100 Unearned Service Revenue 700 Common Stock 9,677 Retained Earnings 3,400 Dividends 1,200 Service Revenue 6,500 Salaries and Wages Expense 1,500 Miscellaneous Expense 310 23,642 23,642 1. 2. Other data: A physical count reveals only $500 of roofing supplies on hand. Depreciation for March is $253. 3. Unearned service revenue amounted to $230 at March 31. 4. Accrued salaries are $800.