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, $14 b. Accrued salaries, $15 c. The $23 of unearned revenue has been earned d. Supplies available at December 31, $18 e. Expired insurance, $15 WESTCOTT COMPANY Partial Work Sheet For the Year Ended December 31 Unadjusted Trial Adjusted Trial Balance Adjustments Balance Dr. Cr. Dr. Cr. Dr. Cr. Account Title Cash 35 35 Accounts receivable 30 Supplies 42 Prepaid insurance 36 18 18 Equipment Accumulated depreciation-Equip Accounts payable 54 54 31 14 5 Salaries payable 15 Unearned revenue 23 23 Common stock 15 Retained earnings 35 Dividends 26 26 Revenue 170 23 173 Depreciation expense-Equip 14 14 Salaries expense 33 15 Insurance expense 15 Supplies expense Utilities expense 23 279 279 67 $ 70 177 $ Totals 173 30 LC