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 a classified balance sheet at March 31 . (List Current Assets in order of liquidity.) Blue Spruce Roofing Balance Sheet Assets $ $ : Liabilities and Stockholders' Equity $ $.