2. Use the following adjustment information to complete the Adjustments columns of the work sheet. a. Depreciation on equipment, $14 b. Accrued salaries, $17 c. The $23 of unearned revenue has been earned d. Supplies available at December 31, $70 e. Expired insurance, $26 Unadjusted Trial Balance Adjustments Adjusted Trial Balance Income Statement Balance Sheet Account Title Dr. Cr. Dr. Cr. Dr. Cr. Cash $ 76 $ 76 $ 76 Accounts receivable 45 45 90 40 14 14 61 61 $ 37 14 17 23 130 Supplies Prepaid insurance Equipment Accum. depreciation Equip Accounts payable Salaries payable Unearned revenue W. Westcott, Capital W. Westcott, Withdrawals Revenue Depreciation expense-Equip. Salaries expense Insurance expense Supplies expense Utilities expense Totals 28 185 14 14 $ 14 29 23 392 $ 392 $ 14 $ 14 $ 210 $ 0 14 0 90 0 Net income Totals $ 14 $ 0 $ 90 $ 0