Practice Problem 1 (Part Level Submission) The trial balance columns of the worksheet for Lampert Roofing at March 31, 2017, are as follows LAMPERT ROOFING Worksheet For the Month Ended March 31, 2017 Trial Balance Account Titles Dr. 4,000 3,100 1,700 11,396 Cr. Cash Accounts Receivable Supplies Equipment Accumulated Depreciation-Equipment Accounts Payable Unearned Service Revenue Common Stock Retained Earnings Dividends Service Revenue Salaries and Wages Expense Miscellaneous Expense 1,295 2,100 600 9,781 2,400 1,100 6,600 1,000 480 22,776 22,776 Other data: 1. 2. 3. 4. A physical count reveals only $600 of roofing supplies on hand Depreciation for March is $259 Unearned service revenue amounted to $170 at March 31 Accrued salaries are $600