2. Use the following adjustment information to complete the Adjustments columns of the work sheet a. Depreciation on equipment, $19 b. Accrued salaries, $22 c. The $28 of unearned revenue has been earned d. Supplies available at December 31, $95 e. Expired insurance, $31 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 Dr. Gr. Dr. CE Dr. Cr. $ 101 60 120 50 71 5 47 22 28 Account To Cash Accounts receivable Supplies Prepaid insurance Equipment Acoum depreciation Equip Accounts payable Salaries payable Uneamed revenue W Westcott Capital w Westcott Withdrawals Revenue Depreciation expense Equip Salaries experte Insurance expense Supplies expense Les expensi Total Nut income Totals 170 38 235 34 28 502 $ 5 502