The unadjusted trial balance of Holitzner Roof Repairs appears below as at December 31, 2019. Holitzner records purchases of roof supplies to the expense account, and cash received in advance from customers as revenue.

Debit Credit

Cash $5,300

Accounts receivable 7,300

Roofing supplies

Equipment 6,000

Accumulated amortization $1,200

Salaries payable 1,100

Interest payable

Unearned service revenue

Note payable 10,000

Carmen Holitzner, capital 7,000

Carmen Holitzner, withdrawals 0

Service revenue 3,000

Salaries expense 500

Amortization expense

Rent expense 2,100

Roofing supplies expense 1,100

Interest expense _____ _____

$22,300 $22,300

a) A physical count reveals only $520 of roofing supplies are on hand at December 31, 2019.

b) The equipment is amortized at a rate of $120 per month.

c) Unearned service revenue amounted to $200 at December 31, 2019.

d) Accrued salary expense at December 31, 2019, amounts to $150.

e) Interest accrued on the note payable at December 31, 2019, amounts to $50.