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.

1. Depreciation on equipment, $21
2. Accrued salaries, $13
3. The $18 of unearned revenue has been earned
4. Supplies available at December 31, 2017, $19
5. Expired insurance, $11

WESTCOTT COMPANY Partial Work Sheet For the year ended December 31, 2017 Unadjusted Trial Balance Adjustments Adjusted Trial Balance Account Title Dr. Cr. Dr. Cr. Dr. Cr. Cash $ 27 24 43 20 54 $ Accounts receivable Supplies Prepaid insurance Equipment Accumulated depreciation Equip. Accounts payable Salaries payable Unearned revenue W. Westcott, Capital W. Westcott, Withdrawals 27 21 18 52 19 119 32 Revenue Depreciation expense-Equip. Salaries expense Insurance expense Supplies expense Utilities expense Totals 18 237 $ $ 237 $ 0 $ 0 $ 0 $ WESTCOTT COMPANY Partial Work Sheet For the year ended December 31, 2017 Unadjusted Trial Balance Adjustments Adjusted Trial Balance Account Title Dr. Cr. Dr. Cr. Dr. Cr. Cash $ 27 24 43 20 54 $ Accounts receivable Supplies Prepaid insurance Equipment Accumulated depreciation Equip. Accounts payable Salaries payable Unearned revenue W. Westcott, Capital W. Westcott, Withdrawals 27 21 18 52 19 119 32 Revenue Depreciation expense-Equip. Salaries expense Insurance expense Supplies expense Utilities expense Totals 18 237 $ $ 237 $ 0 $ 0 $ 0 $