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, $9

Accrued salaries, $7

The $15 of unearned revenue has been earned

Supplies available at December 31, 2017, $18

Expired insurance, $11

Account Title Cash Accounts receivable Supplies Prepaid insurance Equipment Accumulated depreciation Equip Accounts payable Salaries payable Unearned revenue W. Westcott, Capital W. Westcott, Withdrawals Revenue Depreciation expense Equip Salaries expense Insurance expense Supplies expense Utilities expense Totals WESTCOTT COMPANY Partial Work Sheet For the year ended December 31, 2017 Unadjusted Trial Adjusted Adjustments Trial Balance Balance 38 30 43 40 63 24 28 15 65 25 147 25 15 279 279 0 0