The following data are taken from the unadjusted trial balance of the Westcott Company at December 31, 2013. Each account carries a normal balance and the accounts are shown here in alphabetical order.

1. Use the data above to prepare a worksheet. Enter the accounts in proper order and enter their balances in the correct debit or credit column.
2. Use the following adjustment information to complete the worksheet.

a. Depreciation on equipment, $3

d. Supplies available at December 31, 2013, $15

b. Accrued salaries, $6

e. Expired insurance, $15

c. The $12 of unearned revenue has been earned

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Accounts Payable $ 6 Prepaid Insurance .... $18 W. Westcott. Withdrawals... $ 6 Accounts Receivable. 12 Revenue... 75 Unearned Revenue 12 Accumulated Depreciation-Equip.... 15 Salaries Expense...... 18 Utilities Expense 12 Cash...... 21 Supplies 24 Equipment... 39 W. Westcott, Capital... 42