The trial balance of Sunland Inc. on March 31, 2023, is as follows: Sunland Inc. Trial Balance March 31, 2023 Debit Credit Cash Accounts receivable Supplies Equipment $1,850 2,790 650 6,300 Accumulated depreciation-equipment $480 Accounts payable Unearned revenue 1,015 500 Common shares 6,220 Retained earnings 1,655 Sales revenue 2,420 Salaries and wages expense 540 Miscellaneous expense 160 $12,290 $12,290 Additional information: 1. A physical count reveals only $500 of supplies on hand. 2. Equipment is depreciated at a rate of $120 per month. 3. Unearned revenue amounted to $120 on March 31. 4. Accrued salaries are $825. Account Titles Trial Balance Dr. Cr. Cash $1,850 Accounts Receivable 2,790 Supplies 650 Equipment 6,300 Accumulated Depreciation-Equipment Accounts Payable Unearned Revenue Common Shares Retained Earnings $480 1,015 500 6,220 1,655 Sales Revenue 2,420 Salaries and Wages Expense 540 Miscellaneous Expense 160 Totals $12,290 $12,290 Supplies Expense Depreciation Expense Salaries and Wages Payable Totals Net Income Totals $ Dr. Adjustments Cr. $ $ $ $ $ Dr. Adjusted Trial Balance $ Cr. $ $ $ Dr. Income Statement Cr. $ $ $ Dr. Statement of Financial Position $ 599 Cr. $ $