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. $8 b. Accrued salaries, $11 C. The $19 of unearned revenue has been earned d. Supplies available at December 31, $26 e. Expired insurance $13 WESTCOTT COMPANY Partial Work Sheet For the Year Ended December 31 Unadjusted Trial Balance Adjustments Adjusted Trial Balance Account Title Dr. Cr. Dr. Cr. Dr. Cr. $ 33 29 44 es 19 46 24 30 19 Cash Accounts receivable Supplies Prepaid insurance Equipment Accumulated depreciation Equip Accounts payable Salarios payable Uneamed revenue Common stock Retained earnings Dividends Revenue Depreciation expense Equip Salaries expense Insurance exponse Supplies expense Utilities expense Totals 11 48 7 102 37 19 234 $ $ 234 $ 0 $ 0 $ 49 S 0