18 Exercise 3-22B (Algo) Preparing unadjusted and adjusted trial balances, including the adjustments LO P8 int 34 2. Use the following adjustment information to complete the Adjustments columns of the work sheet. a Depreciation on equipment, $12 b. Accrued salaries, $15 c. The $21 of unearned revenue has been earned d. Supplies available at December 31, $60 e Expired insurance, $24 book 3. 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. References WESTCOTT COMPANY education.com%252Fm www. e Expired insurance. $24 3. 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 Unadjusted Trial Balance WESTCOTT COMPANY Partial Work Sheet For the year ended December 31 Adjustments Adjusted Trial Balance De Cr. Dr. Cr. Income Statement Balance Sheet and Statement of Retained Earning Dr. Cr. $ Dr. Cr. Dr. CA 66 39 78 36 57 $ 33 15 Account The Cash Accounts receivable Supplies Prepaid insurance Equipment Accum depreciation Equip Accounts payable Salaries payable Uneamed revenue Common stock Retained earings Dividende Services revenue Depreciation expense-Equip Salaries expense Insurance expense Supplies expense Used Totals Not income Totals 21 54 50 24 165 22 21 3 5 $ 340 Os os OS 0 0 $ OS OS os 0