2. Use the following adjustment information to complete the Adjustments columns of the work sheet. a. Depreciation on equipment, $15 b. Accrued salaries, $18 The $24 of unearned revenue has been earned d. Supplies available at December 31, $75 e. Expired insurance, $27 Unadjusted Trial alance Adjustments Adjusted Trial Balance Account Title Dr. Cr. Dr. Cr. Dr. Co. I 48 $ 39 1817 Cash Accounts receivable 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 241 1951 30 Insurance expense Supples expense Uits expense 114 S 413 24 Utilities expense Totals Net income Totals