Questions: The trial balance columns of the worksheet for Blossom Roofing at March 31, 2022, are as follows. Blossom Roofing Worksheet For the Month Ended March 31, 2022 Account Titles Dr. Cr. -------------------------------------------------- Cash 4,000 Accounts Receivable 2,700 Supplies 1,500 Equipment 10,560 Accumulated Depreciation-Equipment 1,200 Accounts Payable 2,000 Unearned Service Revenue 400 Owner's Capital 11,460 Owner's Drawings 1,000 Service Revenue 6,000 Salaries and Wages Expense 1,000 Miscellaneous Expense 300 21,030 21,050 Other data: 1. A physical count reveals only 400 of roofing supplies on hand. 2. Depreciation for March is 240. 3. Unearned revenue amounted to 150 at March 31. 4. Accrued salaries are 600.

To complete the worksheet for Blossom Roofing for the month ended March 31, 2022, we need to make the necessary adjustments based on the additional data provided. Let's go through each adjustment step-by-step:

1. Supplies Adjustment:

   • Initial Supplies: $1,500
   • Supplies on hand: $400
   • Supplies used: $1,500 - $400 = $1,100
   • Adjusting Entry: Debit Supplies Expense $1,100, Credit Supplies $1,100

2. Depreciation Adjustment:

   • Depreciation for March: $240
   • Adjusting Entry: Debit Depreciation Expense $240, Credit Accumulated Depreciation-Equipment $240

3. Unearned Revenue Adjustment:

   • Initial Unearned Revenue: $400
   • Unearned Revenue at March 31: $150
   • Revenue Earned: $400 - $150 = $250
   • Adjusting Entry: Debit Unearned Service Revenue $250, Credit Service Revenue $250

4. Accrued Salaries Adjustment:

   • Accrued Salaries: $600
   • Adjusting Entry: Debit Salaries and Wages Expense $600, Credit Salaries Payable $600

Now, let's update the trial balance with these adjustments:

\[ \begin{array}{|c|c|c|} \hline \text{Account Titles} & \text{Dr.} & \text{Cr.} \\ \hline \text{Cash} & 4,000 & \\ \hline \text{Accounts Receivable} & 2,700 & \\ \hline \text{Supplies} & 400 & \\ \hline \text{Equipment} & 10,560 & \\ \hline \text{Accumulated Depreciation-Equipment} & & 1,440 \\ \hline \text{Accounts Payable} & & 2,000 \\ \hline \text{Unearned Service Revenue} & & 150 \\ \hline \text{Owner's Capital} & & 11,460 \\ \hline \text{Owner's Drawings} & 1,000 & \\ \hline \text{Service Revenue} & & 6,250 \\ \hline \text{Salaries and Wages Expense} & 1,600 & \\ \hline \text{Miscellaneous Expense} & 300 & \\ \hline \text{Supplies Expense} & 1,100 & \\ \hline \text{Depreciation Expense} & 240 & \\ \hline \text{Salaries Payable} & & 600 \\ \hline \text{Total} & 21,900 & 21,900 \\ \hline \end{array} \]

Summary:

• Supplies were adjusted to reflect the actual amount used.
• Depreciation was recorded for the month.
• Unearned revenue was adjusted to reflect the revenue earned.
• Accrued salaries were recorded as an expense and a liability.

The worksheet is now balanced with total debits and credits both equaling $21,900.