Question

GIBSON ROOFING Worksheet For the Month Ended March 31, 2012 Trial Balance Debits Credits Account Titles Cash 4,500 Account Receivable 3,200 Supplies 2,000 Equipment 11,000 Accumulated Depreciation- 1,250 Equipment Accounts Payable 2,500 Unearned Service Revenue 550 Owner’s Capital 12,900 Owner’s Drawings 1,100 Service Revenues 6,300 Salaries and Wages Expense 1,300 Miscellaneous Expense 400 23,500 23,500 Other data: 1. A physical count reveals only $550 of roofing supplies on hand. 2. Depreciation for March is $250. 3. Unearned revenue amounted to $210 at March 31. 4. Accrued salaries are $700