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

a$.$ Depreciation on equipment, $$21$

b$.$ Accrued salaries, $$24$

c$.$ The $$30$ of unearned revenue has been earned

d$.$ Supplies available at December $31,$$$105$

e$.$ Expired insurance, $$33$

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$],[\backslash$table$[[$Work Sheet$],[$For Year Ended Decomer $31]]],[$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$,111,,,,,,,,,],[$Accounts receivable,$66,,,,,,,,,],[$Supplies$,132,,,,,,,,,],[$Prepaid insurance,$54,,,,,,,,,],[$Equipment$,75,,,,,,,,,],[$Accumulated depreciation$-$Equipment,,$51,,,,,,,,],[$Accounts payable,,$24,,,,,,,,],[$Salaries payable,,,,,,,,,,$],[$Unearned revenue,,$30,,,,,,,,],[$W$.$ Westcott, Capital,,$168,,,,,,,,],[$W$.$ Westcott, Withdrawals,$24,,,,,,,,,],[$Services revenue,,$255,,,,,,,,],[$Depreciation expense$-$Equipment,,,,,,,,,,$],[$Salaries expense,$36,,,,,,,,,],[$Insurance expense,,,,,,,,,,$]]$