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$],[$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$,111,,,,66,,,,66,],[$Accounts receivable,$66,,,,39,,,5,39,],[$Supplies$,132,,,18,60,,,3,60,],[$Prepaid insurance,$54,,5,24,12,1,,$ris,$12,],[$Equipment$,75,,,,57,,,,57,],[$Accumulated depreciation$-$Equipment,$7,51,,12,,45,,7,\frac{?}{\text{b}\text{a}\text{r}}(\frac{?}{\text{b}\text{a}\text{r}}(z)),$$