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.

1. Depreciation on equipment, $22
2. Accrued salaries, $10
3. The $14 of unearned revenue has been earned
4. Supplies available at December 31, 2017, $20
5. Expired insurance, $11

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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, $22 b. Accrued salaries, $10 c. The $14 of unearned revenue has been earned d. Supplies available at December 31, 2017, $20 e. Expired insurance, $11 WESTCOTT COMPANY Partial Work Sheet For the year ended December 31, 2017 Unadjusted Trial Balance Adjustments Adjusted Trial Balance Dr. Cr. Dr. Cr. Dr. Cr. S 26 S 26 16 16 45 S 25 34 11 8 NIN 60 S 32 22 S 54 29 29 10 10 Account Title Cash Accounts receivable Supplies Prepaid insurance Equipment Accumulated depreciation Equip. Accounts payable Salaries payable Unearned revenue W. Westcott, Capital W. Westcott, Withdrawals Revenue Depreciation expenseEquip. Salaries expense Insurance expense Supplies expense Utilities expense Totals 14 S 14 65 65 16 16 101 14 125 22 22 30 10 40 11 11 25 25 14 14 S 241 S 241 S 82 S 82 S 273 S 283