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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, $3 b. Accrued salaries, $6 c. The $12 of unearned revenue has been earned d. Supplies available at December 31, 2017, $15 e. Expired insurance, $15WESTCOTT COMPANY Partial Work Sheet For the year ended December 31, 2017 Unadjusted Trial Balance Adjustments Adjusted Trial Balance Account Title Dr. Cr. Dr. Cr. Dr. Cr. Cash $ 21 $ 21 Accounts receivable 12 12 Supplies 24 $ 9 15 Prepaid insurance 18 15 3 Equipment 39 39 Accumulated depreciation-Equip. $ 15 3 $ 18 Accounts payable 6 6 Salaries payable 6 6 Unearned revenue 12 $ 12 Common stock 10 10 Retained earnings 32 32 Dividends 6 6 Revenue 75 12 87 Depreciation expense-Equip 3 Salaries expense 18 6 24 Insurance expense 15 15 Supplies expense 9 Utilities expense 12 12 Totals $ 150 $ 150 $ 45 $ 45 $ 159 $ 159