2. Use the following adjustment information to complete the Adjustments columns of the work sheet. a Depreciation on equipment, $23 . Accrued salaries, $26 c. The $32 of unearned revenue has been earned d. Supplies available at December 31, $115 2. Expired insurance, $35 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. WESTCOTT COMPANY Partial Work Sheet For the year ended December 31 Adjusted Adjustments Trial Balance Unadjusted Trial Balance Income Statement Balance Sheet Account Title Dr. Cr. Dr. Cr. Dr. Cr. $ 121 $ 121 S 121 72 72 72 144 58 79 791 79 $ 55 Cash Accounts receivable Supplies Prepaid insurance Equipment Accum. depreciation-Equip. Accounts payable Salaries payable Unearned revenue Common stock Retained earnings Dividends 26 26 26 26 32 112 72 28 2. Use the following adjustment information to complete the Adjustments columns of the work sheet. a Depreciation on equipment, $23 . Accrued salaries, $26 c. The $32 of unearned revenue has been earned d. Supplies available at December 31, $115 2. Expired insurance, $35 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. WESTCOTT COMPANY Partial Work Sheet For the year ended December 31 Adjusted Adjustments Trial Balance Unadjusted Trial Balance Income Statement Balance Sheet Account Title Dr. Cr. Dr. Cr. Dr. Cr. $ 121 $ 121 S 121 72 72 72 144 58 79 791 79 $ 55 Cash Accounts receivable Supplies Prepaid insurance Equipment Accum. depreciation-Equip. Accounts payable Salaries payable Unearned revenue Common stock Retained earnings Dividends 26 26 26 26 32 112 72 28