The following data are taken from the unadjusted trial balance of the Westcott Company at December 31, 2015. Complete the work sheet following adjustment. (Enter the accounts in proper order and 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, 2015, $15 e. Expired insurance, $15