a. Depreciation on equipment, $7 b. Accrued salaries. $10 c. The $16 of unearned revenue has been earned d. Supplies available at December 31,$35 e. Expired insurance, $19 2. 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. The following data are taken from the unadjusted trial balance of the Westcott Company at December 31