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, $4 b. Accrued salaries, $9 c. The $18 of unearned revenue has been earned d. Supplies available at December 31, $13 e. Expired insurance, $13 WESTCOTT COMPANY Partial Work Sheet For the Year Ended December 31 Unadjusted Trial Balance Adjustments Adjusted Trial Balance Dr. Cr. Dr. Cr. Dr. Cr. $ 37 19 42 35 56 31 15 18 Account Title Cash Accounts receivable Supplies Prepaid insurance Equipment Accumulated depreciation-Equip. Accounts payable Salaries payable Unearned revenue Common stock Retained earnings Dividends Revenue Depreciation expense-Equip. Salaries expense Insurance expense Supplies expense Utilities expense Totals 12 46 25 132 22 18 $ 254 $ 254