The trial balance of R. L. Stein Roofing at March 31, 20X1, is as follows: R. L. STEIN ROOFING Trial Balance For the Month Ended March 31, 20X1 Dr. Cr. Cash 2,300 Accounts receivable 2,600 Roofing supplies 1,100 Equipment 6,000 Accum. Deprec. - Equipment 1,200 Accounts payable 1,100 Unearned service revenue 300 Common stock 6,400 Retained earnings 600 Service Revenue 3,000 Salaries expense Miscellaneous expense 500 100 Total 12,600 12,600 Other Data: 1. A physical count reveals only $520 of roofing supplies on hand. 2. Equipment is depreciated at a rate of $120 per month. 3. Unearned service revenue amounted to $100 on March 31. 4. Accrued salaries are $850. Instructions: Enter the trial balance on a worksheet and complete the worksheet, assuming that the adjustments relate only to the month of March. (Ignore income taxes.)