From the following trial balance and additional data, complete (1) a worksheet, (2) the three financial statements, and (3) the adjusting journal entries (numbers are intentionally small so you can concentrate on the theory). Adjustment Data a. Insurance expired, \$3 b. Plumbing supplies on hand, $1 c. Depreciation Expense, Plumbing Equipment, \$1 d. Salaries owed but not paid to employees, $2