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 Adjustments Adjusted Trial Balance Dr. Cr. Dr. Cr. Unadjusted Trial Balance Income Statement Balance Sheet Dr. Cr. $ 101 60 120 50 71 $ 47 22 Account Title Cash Accounts receivable Supplies Prepaid insurance Equipment Accum. depreciation Equip Accounts payable Salaries payable Unearned revenue Common stock Retained earnings Dividends Revenue Depreciation expense-Equip Salaries expense Insurance expense Supplies expense Utilities expense Total Not income Totals 28 106 64 38 235 34 28 502 s $ 5025 0 $ 0 $ 0 $ 0 0 0 0 $ 0 $ $ 0 $ 0