Use the following adjustment information to complete the Adjustments columns of 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 $31,$ $$15$

e$.$ Expired insurance, $$15$

Extend the balances in the Adjusted Trial Balance columns of the work sheet to the proper financial statement columns.

Compute totals for those columns including net income.