The following data are taken from the unadjusted balance of the Westcott Company at December $31.1.$ Use the following information to complete the Adjustments columns of the work sheet. a$.$ Depreciation on equipment, $$3$ b$.$ Accrued salaries, $$6.$ The $$12$ of unearned revenue has been earned d $.$ Supplies available at December $31,$ $ $15$ e $.$ Expired insurance $,$ $ $152.$ Extend the balances in the Adjusted Trial Balance columns of the work sheet to the proper financial statement columns $.$ totals for those columns, including net income.