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a. Depreciation on equipment, $20 b. Accrued salaries, $23 c. The $29 of unearned revenue has been earned d. Supplies available at December 31, $100 e. Expired insurance, $32 w Check my work Account Title Unadjusted Trial Balance Adjustments Adjusted Tral Balance Income Statement Balance Sheet & Statement of Owner's Equity Credit Debit Credit Debit 100 Credit Debit Credit Debit Cra Debit $ 63 126 52 73 $ 49 23 Cash Accounts receivable Supplies Prepaid insurance Equipment Accumulated depreciation Equipment Accounts payable Salarios payable Uneamed revenue W. Westcott, Capital W. Westoot, Withdrawals Services revenue Depreciation expense-Equipment Salarias expense Insurance expense Supplies expense Us expense Total Net Income Totals 20 178 40 245 35 29 5245 5 5245 05 05 Os O 0 os 0 $ ols