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 Debitor Credit column.) Use the following adjustment information to complete the work sheet. a. Depreciation on equipment, $7 b. Accrued salaries, $13 c. The $29 of unearned revenue has been earned d. Supplies available at December 31, 2017, $22 e. Expired insurance, $15 Answer is not complete. 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. Cr. $ 22 $ Dr. 22 22 22 48 39 15 48 48 Cash Accounts receivable Supplies Prepaid insurance Equipment Accumulated depreciation Equip Accounts payable Salaries payable Uneamed revenue Common stock $ 7 $ 25 18 16 16 13 13 29 s 29 11 11 Retained earnings 44 44 Partial Work Sheet For the year ended December 31, 2017 Unadjusted Trial Balance Adjustments Adjusted Trial Balance Account Title Dr. Cr. Dr. Cr. Cr. $ 22 Dr. 22 $ 22 22 48 15 39 48 48 $ 18 7 $ 16 25 16 13 13 29 $ 29 Cash Accounts receivable Supplies Prepaid insurance Equipment Accumulated depreciation Equip. Accounts payable Salaries payable Uneamed revenue Common stock Retained earnings Dividends Revenue Depreciation expense-Equip. Salaries expense Insurance expense Supplies expense Utilities expense Totals 11 11 44 O 9 134 29 163 7 7 13 35 48 15 15 24 29 252 $ $ 252 29 200 $ 64 $ 88 S $ 272