The following data are taken from the unadjusted trial balance of the Westcott Company at December 31. Each account carries a normal balance and the accounts are shown here Accounts Payable Accounts Receivable Accumulated Depreciation-Equip Cash Equipment Prepaid Insurance Revenue Salaries Expense Supplies Common stock Retained earnings Dividends UnearnedRevenue Utilities Expense 12 15 21 39 18 18 24 10 32 12 12 Use the following adjustment information to complete the ten-column 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, $15 e. Expired insurance, $15 WESTCOTT COMPANY December 31 Unadjusted Trial Balance Adjustments Adjusted Trial Balance Income Statement Balance Sheet Dr Dr Dr Cash Acco Supplies Prepaid insurance Equipment Accumulated depreciation-Equip Accounts payable Salaries payable Unearned revenue Common stock Retained earnings Dividends Revenue Depreciation expense- Equipment Salaries expense Insurance expense Supplies expense Utilities expense Totals Net income Totals 21 12 24 18 39 unts receivable 15 12 10 32 75 18 12 150 150