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, $10 b. Accrued salaries, $16 c. The $12 of unearned revenue has been earned d. Supplies available at December 31, 2017, $6 e. Expired insurance, $12 u D vs ev Unadjusted Trial Balance Adjustments Adjusted Trial Balance Dr. Cr. Dr. Cr. Dr. Cr. $ 40 $ 26 12! Account Title Cash Accounts receivable Supplies Prepaid insurance Equipment Accumulated depreciation Equip. Accounts payable Salaries payable Unearned revenue Common stock Retained earnings Dividends Revenue Depreciation expense-Equip. Salaries expense Insurance expense Supplies expense Utilities expense Totals 12 38 20 150 22 12 252 $ $ 252