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 Dr. Cr, Cr. Dr. Cr. $ 129 66 132 54 75 $ 51 24 Account Title Cash Accounts receivable Supplies Prepaid Insurance Equipment Accum. depreciation Equip Accounts payable Salaries payable Unearned revenue W. Westcon, Capital W. Weston, Withdrawals Revenue Depreciation expense Equip Salaries expense Insurance expense Supples expense 30 186 24 255 36 30 $ 546 5 546 Tous Met income Totals 2. Use the following adjustment information to complete the Adjustments columns of the work sheet. a. Depreciation on equipment, $21 b. Accrued salaries, $24 c. The $30 of unearned revenue has been earned d. Supplies available at December 31, $105 e. Expired insurance, $33 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