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 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 Balance Adjustments Adjusted Trial Balance Income Statement Balance Sheet Account Title Dr. Cr. Dr. Cr. Dr. Cr. Cash $ 66 Accounts receivable 39 78 36 57 Supplies Prepaid insurance Equipment Accum. depreciation Equip Accounts payable Salaries payable $ 33 15 Unearned revenue 21 Common stock 64 Retained earnings 50 Dividends 24 Revenue 165 Depreciation expense-Equip. Salaries expense 27 Insurance expense Supplies expense Utilities expense Totals 21 $ 348 $ 348 Net income Totals