Problem 4-1A The balances taken from the General Ledger as of March 31, 20X1 for the month are as follows: Eugene Roofing Unadjusted Trial Balance March 31, 20x1 Name of Account Unadjusted Trial Balance Debit Credit Cash 2,500 Accounts Receivable 800 Roofing Supplies Equipment Acc. Depreciation - Equipment Accounts Payable 1,100 36,000 5,700 1,400 Unearned Service Revenue 800 Salaries Payable Interest Payable Notes Payable, Long Term P. Small, Capital 10,000 17,000 P. Small, Drawing 1,100 Service Revenue 7,500 Roofing Supplies Expense Salaries Expense 700 Depreciation Expense - Equipt. Interest Expense Miscellaneous Expense 200 Totals Other data: No Investments were made this period. 42,400 42,400 1. A physical count reveals only $240 of roofing supplies on hand on March 31. 2. Depreciation on the equipment has been computed as $150 per month. 3. Unearned revenue remaining unearned on March 31, $130. 4. Accrued salaries still owed to employees as of March 31, $350. 5. Interest expense on the Notes this month is $100. d) Journalize and post the Adjusting Entries to the T accounts (no explanations, skip lines). Date GENERAL JOURNAL Name of Account Debit Page 6 Credit e) Journalize and post the Closing Entries to the T accounts (no explanations, skip lines). Date GENERAL JOURNAL Name of Account Page 6 Debit Credit f) Prepare a Post-Closing Trial Balance from the T accounts. Don't look at the Spreadsheet because some of the account balances have changed, as they should have, when the closing entries were posted. Cash Eugene Roofing Post-closing Trial Balance March 31, 20x1 Name of Account Accounts Receivable Roofing Supplies Equipment Acc. Depreciation - Equipment Accounts Payable Unearned Service Revenue Salaries Payable Interest Payable Notes Payable, Long Term P. Small, Capital P. Small, Drawing Service Revenue Roofing Supplies Expense Salaries Expense Depreciation Expense - Equipt. Interest Expense Miscellaneous Expense Totals Debit Credit