Exercise 4-4 Completing a work sheet LO P1 1. & 2. The following data are taken from the unadjusted trial balance of the Westcott Company at December 31, 2017. Complete the work sheet following adjustment. (Enter their balances in the correct Debit or Credit column.) Use the following adjustment information to complete the work sheet. a. Depreciation on equipment, $20 b. Accrued salaries, $6 c. The $31 of unearned revenue has been earned d. Supplies available at December 31, 2017, $26 e. Expired insurance, $10 WESTCOTT COMPANY Partial Work Sheet For the year ended December 31, 2017 Unadjusted Trial Balance Adjustments Adjusted Trial Balance Dr. Cr. Dr. Cr. Dr. Cr. $ 28 20 48 29 53 24 6 6 Account Title Cash Accounts receivable Supplies Prepaid insurance Equipment Accumulated depreciation-Equip. Accounts payable Salaries payable Unearned revenue W. Westcott, Capital W. Westcott, Withdrawals Revenue Depreciation expense-Equip. Salaries expense Insurance expense Supplies expense Utilities expense Totals 31: 53 9 136 32 31 $ 250 FA 250 $ 0 $ 0 $ 0