Other data: 1. A physical count reveals only $700 of roofing supplies on hand. 2. Depreciation for March is $246 . 3. Unearned service revenue amounted to $190 at March 31. 4. Accrued salaries are $800 . Prepare an income statement for the month of March. (Enter negative amounts using either a negative sign preceding the number eg. 45 or parentheses e.g. (45).) Blue Spruce Roofing Income Statement eTextbook and Media List of Accounts $ Prepare a retained earnings statement for the month of March. (List items that increase retained earnings first.) Blue Spruce Roofing Retained Eamings Statement $.