題組內容

三、The trial balance columns of the worksheet for Wang Roofing at March 31, 2020, are as follows (amounts in thousands).
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Other data:
 1. A physical count reveals only ¥480 of Roofing supplies on hand.
 2. Depreciation for March is ¥250.
3. Unearned Service Revenue amounted to ¥260 at March 31.
 4. Interest of ¥500 is accrued on the notes payable.
 5. Insurance expires at the rate of ¥300 per month.
 Instructions:

b. Prepare a classified statement of financial position at March 31. (5%)