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Problem 4-3: The trial balance columns of the worksheet for Nerolax Roofing at March 31, 2019, are as follows. Nerolax Roofing Trial Balance For the Month Ended March 31, 2019 Account Titles Dr. Cr. $2.720 2,700 1,500 11,000 Cash Accounts Receivable Supplies Equipment Accumulated Depreciation - Equipment Accounts Payable Unearned Service Revenue Share Capital - Ordinary Dividends Service Revenue Salaries and Wages Expense Miscellaneous Expense $1,250 2.500 550 10,000 1.100 6,300 1,300 280 $20.600 $20,600 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 $290 at March 31. 4. Accrued salaries are $480. B H K Nerolax Roofing Classified Statement of Financial Positio March 31, 2019 Assets Current Assets: 11 Non-current Assets 12 Property, Plant and Equipement: NMTL 99888 | 14 15 Total Assets 16 17 Current Liabilities: 18 19 Liabilities and Equities 21 22 Equities: 23 24 25 Total Equities 26 Total Liabilities and Equities