Use the following information to complete the Adjustments and Adjusted Trial Balance columns of the work sheet.

a$.$ Depreciation on equipment, $$9$

b$.$ Accrued salaries, $$12$

c$.$ The $$18$ of unearned revenue has been earned

d$.$ Supplies available at December $31,$$$45$

e$.$ Expired insurance, $$21$

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.

$\backslash$table$[[$WESTCOTT COMPANY$],[$Work Sheet$],[$For Year Ended December $31],[$Account Title,Unadjusted Trial Balance,Adjustments,Adjusted Trial Balance,Income Statement,$\backslash$table$[[$Balance Sheet and Statement$],[$of Owner's Equity$]]],[$Debit$,$Credit,Debit,Credit,Debit,Credit,Debit,Credit,Debit,Credit$],[$Cash$,51,,,,,,,],[$Accounts receivable,$30,$:$.,,,,,,,?,],[$Supplies$,60,$:$.,,,,,,,$P$,],[$Prepaid insurance,$30,,,,,,,,-,],[$Equipment$,51,,,,,,,,,],[$Accumulated depreciation$-$Equipment,,$27,+,-,,,,>,,8],[$Accounts payable,,$12,,,,,,,p,],[\backslash$table$[[$Salaries payable$],[$Uneamed revenue$]]],[$Uneamed revenue,,$18,18,,,,$cdots,,,$],[$W$.$ Westcott, Capital,,$90,,42,,,,,,],[$W$.$ Westcott, Withdrawals,$18,,7,>,,,,,,],[$Services revenue,,$135,,18,,,\sqrt[\phantom{2}]{v},,,],[$Depreciation expense$-$Equipment,,,$9,,,+,-,,,],[$Salaries expense,$24,,12,,,,,,,,],[$Supplies expense$],[],[$Utilities expense,$18,,p,,,,7,$cdotscdots,,$],[$Totals$,282,282,60,18,$$$,$$$\%,0,0,0,0],[\backslash$table$[[$Net Income$],[$Jotals$]]],[$Totals$,,,,$i$,,+2\mathrm{.}10,$$$,$$$,0,$$