The following data are taken from the unadjusted trial balance of the Westcott Company at December 31,2015. Each account carries a normal balance and the accounts are shown here in alphabetical order.

Accounts Payable	$	11
Accounts Receivable		17
Accumulated DepreciationEquip.		20
Cash.		31
Equipment		49
Prepaid Insurance		23
Revenue		100
Salaries Expense		23
Supplies		29
Common stock		15
Retained earnings		37
Dividends		11
Unearned Revenue		17
Utilities Expense		17

Use the following adjustment information to complete the worksheet.
a.	Depreciation on equipment, $8
b.	Accrued salaries, $11
c.	The $17 of unearned revenue has been earned
d.	Supplies available at December 31, 2013, $19
e.	Expired insurance, $19