2. Use the following adjustment information to complete the Adjustments columns of the work sheet. a. Depreciation on equipment, $8 b. Accrued salaries, $11 c. The $17 of unearned revenue has been earned d. Supplies available at December 31, $40 e. Expired insurance, $20 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 Unadjusted Trial Dalance Adjustments Adjusted Trial Balance In Statement Balance Sheet Account Title Dr. Cr. Dr. C. Dr. Cr. Cash 27 | $ 251 11 Accounts receivable Supplies Prepaid insurance Equipment Accum depreciation Equip Accounts payable Salaries payable Uneamed revenue w Westcott Capital W. Westcott, Withdrawals Revenue Depreciation expense Equip. 1111 27 125 Sales expense Insurance expense Supplies expense Ut ende Tots 260 S 200 Net income