depreciation on equipment $17 salaries accrued $20 $26 unearned revenue has been earned available supplies at December 31, $85 insurance expired $29

WESTCOTT COMPANY Partial Work Sheet For the year ended December 31 Unadjusted Trial Balance Adjustments Adjusted Trial Balance Income Statement Balance Sheet Dr. Cr. Dr. Cr Dr. S 91 $ 91 S 01 54 54 85 S 23 85 54 108 46 67 29 17 67 171 57 $ 17 20 Account Title Cash Accounts receivable Supplies Prepaid insurance Equipment Accum depreciation Equip Accounts payable Salaries payable Uneared revenue W. Westcott Capital W Westcott, Withdrawals Revenue Depreciation expense-Equip Salaries expense Insurance expense Supplies expense Utilities expense Totals Net income 20 154 34 34 2151 32 26 458 $ 5 4585 05 se $ 348 $ 0 0 0 314 5 0 $ 03 Totals 314 3