The trial balance of Kingbird, Inc. on March 31, 2017, is as follows:

Kingbird, Inc.
Trial Balance
March 31, 2017
		Debit		Credit
Cash		$1,850
Accounts receivable		2,740
Supplies		645
Equipment		6,050
Accumulated depreciationequipment				$80
Accounts payable				1,035
Unearned revenue				460
Common shares				6,220
Retained earnings				1,670
Sales revenue				2,490
Salaries and wages expense		545
Miscellaneous expense		125
		$11,955		$11,955

Additional information:

1.		A physical count reveals only $540 of supplies on hand.
2.		Equipment is depreciated at a rate of $20 per month.
3.		Unearned ticket revenue amounted to $105 on March 31.
4.		Accrued salaries are $720.

Enter the trial balance on a work sheet and complete the work sheet, assuming that the adjustments relate only to the month of March. (Ignore income taxes.)