1. & 2. 3. The following data are taken from the unadjusted trial balance of the Westcott Company at December 31. Complete the work sheet following adjustment. Complete the Adjusted Trial Balance columns of the work sheet. (Enter their balances in the correct Debit or Credit column of the Unadjusted Trial Balance columns.) Use the following adjustment information to complete the Adjustments columns of the work sheet. a. Depreciation on equipment, $3 b. Accrued salaries, $6 c. The $12 of unearned revenue has been earned d. Supplies available at December 31, $15 e. Expired insurance, $15 Partial Work Sheet For the year ended December 31 Unadjusted Trial Adjustments Trial Balance Account Title Dr Dr. Cr. Dr. Cr. Accounts receivable Supplies Prepaid insurance 12 24 18 39 Accumulated depreciation-Equip. 15 payable Salaries payable Unearned revenue Common stock 12 10 75 Depreciation expense-Equip Salaries expense Insurance expense Supplies expense UHilities expense Totals 18 12 150 S 50