Exercise 3-17 Completing a worksheet LO P7 The following data are taken from the unadjusted trial balance of the Westcott Company at December 31,2013. Each account carries a normal balance and the accounts are shown here in alphabetical order Accounts Payable Accounts Receivable 15 Equipment Prepaid Insurance Salaries Expense Common stock 10 Retained earnings Unearned Revenue 12 Utilities Expense Use the following adjustment information to complete the worksheet. a. Depreciation on equipment, $3 b. Accrued salaries, $6 c. The $12 of unearned revenue has been earned d. Supplies available at December 31, 2013, $15 e. Expired insurance, $15