a$.$ Depreciation on equipment, $$8$

b$.$ Accrued salaries, $$11$

c$.$ The $$17$ of unearned revenue has been earned

d$.$ Supplies available at December $31,$$$40$

e$.$ Expired insurance, $$20$

$3.$ 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.

$\backslash$table$[[$WESTCOTT COMPANY$],[$Partial Work Sheet$],[$For the year ended December $31],[,\backslash$table$[[$Unadjusted Trial$],[$Balance$]],$Adjustments,$\backslash$table$[[$Adjusted$],[$Trial Balance$]],$Income Statement,$\backslash$table$[[$Balance Sheet and Stat$],[$of Retained Earnin$]]],[,$Deblt,Credit,Debit,Credit,Doblt,Credit,Debit,Credit,Deblt,Cre$],[$Cash$,46,,,,,,,,$t$,],[$Accounts receivable,$27,,,,,,,,,],[$Supplies$,54,,,,,,,,,],[$Prepaid insurance,$28,,,,,,,,7,],[$Equipment$,49,,,,,,,,,],[$Accumulated depreciation$-$Equipment,,$25,,,,,,,7,],[$Accounts payable,,$11,,,,,,$harr,,$],[$Salaries payable$],[$Unearned revenue,,$17,,,,,,,,],[$Common stock,,${40}^3,,,,,,,,],[$Retained earnings,,$42,,,,,,,,],[$Dividends$,16,,,,,,,,,],[$Services revenue,,$125,,,,,,,,],[$Depreciation expense$-$Equipment$],[$Salaries expense,$23,,,,,,,,,]]$