2. Use the following adjustment information to complete the Adjustments columns of the work sheet. a. Depreciation on equipment, $5 b. Accrued salaries, $8 C. The $14 of unearned revenue has been earned d. Supplies available at December 31, $25 e. Expired insurance, $17 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. For the year ended December 31 Unadjusted Trial Balance Adjustments Adjusted Trial Balance Income Statement Balance Sheet and Statem of Retained Earnings Dr. Cr. Dr. Cr. Dr. Cr. Dr. Cr. Dr. Cr. S 31 S 31 $ 31 18 18 18 25 36 $ 11 25 22 17 5 5 43 43 43 $ 19 51 S 14 $ 8 14 22 Account Title Cash Accounts receivable Supplies Prepaid insurance Equipment Accum. depreciation Equip. Accounts payable Salaries payable Unearned revenue Common stock Retained earnings Dividends Services revenue Depreciation expense-Equip Salaries expense Insurance expense Supplies expense Utilities expense Totals Net income Totals 36 10 95 20 14 $ 194 $ 194 $ 0 $ 33 $ 122 $ 14 0 0 122 $ 0 $ 0 $ 122 $