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1. Use the following information to complete the Adjustments and adjusted mat Balance columns of the worksheet a Depreciation on equipment. $20 b. Accrued salaries $23 The $29 of unearned revenue has been earned d. Supplies available at December 31 $100 e Expired insurance, $32 2. Extend the balances in the Adjusted Tal Balance columns of the work sheet to the proper financial statement columns Computer totals for those columns, including net income WESTCOTT COMPANY Work Sheet For Year Ended December 31 Unadjusted Trial Balance Account Title Adjustments Adjusted Trial Balance Income Statement Balance Sheet & Statement of Owner's Equity Credit Debit Credit Debit Credit Debit Debit 106 Credit Debit Credit S $ 106 106 63 63 126 $ 26 100 52 631 100 20 731 32 20 73 73 S 49 20 69 3 69 23 23 23 23 23 23 291 Cash Accounts receivable Supplies Prepaid insurance Equipment Accumulated depreciation--Equipment Accounts payable Salanes payable Uneamed revenue W Westcott Capital W Westcott Withdrawals Services revenue Depreciation expense Equipment Salaries expense insurance expense Supplies expense Utilities expense Totais 29 $ 178 178 178 40 40 401 245 29 274 S 274 20 20 S 20 35 23 58 58 32 32 32 26 261 29 26 29 567 $ 29 5 524 S 524 $ 130$ 130 $ 567 165 274 402 293 Net Income 109 Totais $ 165 $ 274 $ 4025 402