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. a. Depreciation on equipment, $20 b. Accrued salaries, $8 c. The $24 of unearned revenue has been earned d. Supplies available at December 31, 2017, $18 e. Expired insurance, $13 WESTCOTT COMPANY Partial Work Sheet For the year ended December 31, 2017 Unadjusted Trial Balance Adjustments Adjusted Trial Balance Dr. Cr. Dr. Cr. Dr. Cr. $ 31 25 44 Account Title Cash Accounts receivable Supplies Prepaid insurance Equipment Accumulated depreciation Equip Accounts payable Salarios payable Unearned revenue Tar Tinnit Antal 31 53 $ 33 9 24 En