1. Use the following information to complete the Adjustments and Adjusted Trial Balance columns of the work sheet. a. Depreciation on equipment, $23 b. Accrued salaries $26 c. The $32 of unearned revenue has been earned d. Supplies available at December 31, $115 e Expired Insurance, $35 2. Extend the balances in the Adjusted Trial Balance columns of the work sheet to the proper financial statement columns Compute totals for those columns, including net income. WESTCOTT COMPANY Work Sheet For Year Ended December 31 1 Unadjusted Trial Balance Adjustments Adjusted Trial Balance Income Statement Account Title Balance Sheet & Statement of Owner's Equity Debit Credit Debit Credit Debit Credit Debit Credit Debit Credit Cash Accounts receivable Supplies Prepaid Insurance Equipment $ 121 72 144 58 79 Accumulated depreciation-Equipment Accounts payable Salanes payable Uneamed revenue $ 55 26 w Westcott, Capital W. Westcott, Withdrawals Services revenue 32 184 28 276 Depreciation expense-Equipment Salanes expense 38 insurance expense Supplies expense Usities expense 32 S 572 $ 572 Totals Net Income Totals