Exercise 4-4 Preparing unadjusted and adjusted trial balances, including the adjustments LO P1 2. Use the following adjustment information to complete the Adjustments columns of the work sheet. a. Depreciation on equipment, $13 b. Accrued salaries, $16 c. The $22 of unearned revenue has been earned d. Supplies available at December 31, $65 e. Expired insurance, $25 WESTCOTT COMPANY Partial Work Sheet For the year anded December 31 Adjustments Adjusted Trial Balance Dr. Cr. Dr. Cr Unadjusted Trial Balance Income Statement Balance Sheet Dr. Cr. $ 71 42 84 38 59 651 65 25 $ 35 16 Account Title Cash Accounts receivable Supplies Prepaid insurance Equipment Accum depreciation Equip Accounts payable Salarios payable Unearned revenue W Westcott Capital W Westcott Withdrawal Revenue Depreciation expense Equip. Salarios expense Insurance expense Supplies expense 22 225 122 26 175 13 13 28 22