1. & 2. The following data are taken from the unadjusted trial balance of the Westcott Company at December 31, 2017. Complete the work sheet following adjustment. (Enter their balances in the correct Debit or Credit column.) Use the following adjustment information to complete the work sheet. Depreciation on equipment, $17 b. Accrued salaries, $11 c. The $23 of unearned revenue has been earned d. Supplies available at December 31, 2017, $24 e. Expired insurance, $14 a. WESTCOTT COMPANY Partial Worlk Sheet For the year ended December 31, 2017 Unadjusted Trial Balance Adjusted Trial Balance Adjustments Account Title Dr. Cr. Dr. Cr. Dr. Cr. Cash $ 28 Accounts receivable 12 Supplies Prepaid insurance 43 24 Equipment 55 29 Accumulated depreciation-Equip. Accounts payable 12 Salaries payable Uneaned revenue 23 W. Westcott, Capital 55 W. Westcott, Withdrawals 28 129 Revenue Partial Work Sheet For the year ended December 31, 2017 Unadjusted Trial Balance Adjusted Trial Balance Adjustments Account Title Dr. Cr. Dr. Cr. Dr. Cr. Cash $ 28 Accounts receivable 12 Supplies 43 Prepaid insurance 24 Equipment 55 Accumulated depreciation-Equip. 29 Accounts payable 12 Salaries payable Unearned revenue 23 W. Westcott, Capital 55 W.Westcott, Withdrawals 28 Revenue 129 Depreciation expense-Equip. Salaries expense Insurance expense Supplies expense Utilities expense 23 248 248 Totals 35