I filled in some of the problem, but I'm not sure if it's right.

2. Use the following adjustment Information to complete the Adjustments columns of the work sheet. a. Depreciation on equipment, $11 b. Accrued salarles, $14 C. The $20 of unearned revenue has been earned d. Supplies available at December 31, $55 e. Explred Insurance, $23 3. Extend the balances in the Adjusted Trial Balance columns of the work sheet to the proper financial statement columns. Compute totals for those columns Including net income. WESTCOTT COMPANY Partial Work Sheet For the year ended December 31 Unadjusted Trial Balance Adjustments Adjusted Trial Balance Income Statement Balance Sheet Dr. Cr. Dr. Cr. Dr. Cr. $ 61 61 36 72 34 72 23 Account Title Cash Accounts receivable Supplies Prepaid insurance Equipment Accum. depreciation-Equip. Accounts payable Salaries payable Unearned revenue Common stock Retained earnings Dividends s 31 11 14 14 20 S 20 58 48 22 155 155 11 26 Revenue Depreciation expense-Equip. Salaries expense Insurance expense Supplies expense Utilities expense Totals 14 23 17 20 326 s S 326 $ 373 $ 48 S 0 S Net income Totals $ 0 s 0 s S