Trial Balance Account Titles Debit Credit Cash 4,860 Accounts Receivable 3,456 Supplies 2,160 Equipment 11,880 Accumulated Depreciation-Equipment 1,350 Accounts Payable 2,700 Unearned Service Revenue 594 Share Capital-Ordinary 13,932 Dividends 1,188 Service Revenue 6,804 Salaries and Wages Expense 1,404 Miscellaneous Expense 432 25,380 25,380 Other data: A physical count reveals only 524 of roofing supplies on hand Depreciation for March is 270. 1 2 3. 4. Accrued salaries are 756. Unearned revenue amounted to 278 at March 31 Trial Balance Account Titles Dr. Cash 4,860 Accounts Receivable Supplies Equipment Accumulated Depreciation-Equipment Accounts Payable Unearned Service Revenue Share Capital-Ordinary Dividends 3,456 2,160 11,880 1188 Cr. Dr. 1,350 2,700 594 13,932 Service Revenue 6,804 Salaries and Wages Expense 1,404 Miscellaneous Expense 432 Totals 25.380 25.380 Supplies Expense Depreciation Expense Salaries and Wages Payable Totals Net Income Totals Adjustments Cr. Dr. Adjusted Trial Balance Sr. Dr. Income Statement Cr. Dr. Statement of Financial Position G Prepare an income statement for the month of March. (Enter negative amounts using either a negative sign preceding the number eg -45 or parentheses eg. (451) CULLUMBER ROOFING Income Statement Prepare an retained earnings statement for the month of March. (List items that increase retained earnings first.) CULLUMBER ROOFING Retained Earnings Statement Assets Equity and Liabilities Journalize the adjusting entries from the adjustments columns of the worksheet. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts) Date Account Titles and Explanation Mar. 31 Mar. 31 (To record supplies on hand) Mar (To record depreciation) 31 Mar. (To record unearned revenue) 31 (To record salaries accrued) Debit Credit