Accounting tiles
Cash dr 2500
Accounts recievable dr 1800
Roofing supplies 1100
Equipment dr 6000
Accumulated depreciation - equipment Cr 700
Accounts payable Cr 1400
Unearned revenue Cr 300
J. Watt. Capital Cr 7000
J. Watt, Drawing Dr 600
Service Revenue Cr 3500
Salaries Expenses Dr 700
Miscellaneous Expenses Dr 200



Other data
1) a physical count reveals only $240 of roofing supplies on hand.
2) depreciation for march is $200
3) unearned revenue amounted to $130 after adjustment on march 31.
4) accrued salaries are $350

See one of my previous posts for a sample.

A trial balance is a list of your debits and credits. Your debits should equal your credits.