Data for the unadjusted trial balance of Mexican Riviera Tanning Salon at March 31, 2012, follow.

Cash 13,000

Equiptment 66,500

Accumulated Depreciation 18,500

Accounts Payable 3,200

Supplies 1,400

Neeland, capital 11,500

Service Revenue 89, 900

Salary Expense 42,200

Depreciation Expense

Supplies Expense

Neeland, drawing

Adjusting data for March 2012 are:

a) Accrued Service Revenue, 2,600

b) Supplies used in operations, 400

c) Accrued Salary Expense, 1,700

d) Depreciation Expense, 4,100

Les Neeland, the owner, has received an offer to sell the company. He needs to know the net income for the month covered by these data.

Requirements:

1. Prepare the worksheet for Mexican Riviera Tanning Salon

2. How much was the net income/net loss for March