What am I missing and why is 0 wrong for the unearned revenue?

2. Use the following adjustment information to complete the Adjustments columns of the work sheet a. Depreciation on equipment, $8 b. Accrued salaries, $11 c. The $17 of unearned revenue has been earned d. Supplies available at December 31, $40 e Expired insurance, $20 3. 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 Answer is not complete. WESTCOTT COMPANY Partial Work Sheet For the year ended December 31 Adjustments Adjusted Income Statement Trial Balance Unadjusted Trial Balance Balance Sheet Account Title Dr. Cr. Dr. CE Dr Cr. 5 5 46 27 54 $ 14 20 46 27 40 8 49 46 27 40 8 49 49 $ 25 > $ 11 33 11 11 0 62 33 11 11 11 $ 17 . 17 82 826 Accounts receivable Supplies Prepaid insurance Equipment Accum depreciation - Equip Accounts payable Salaries payable Unearned revenue W. Westo, Capital W. Westcott Withdrawwis Revenue Depreciation expense Equip Salaries expense Insurance expense Supplies expense Utilities expense Total Net Income Totais 16 16 16 125 17 142 $ 23 8 11 20 14 8 34 20 14 17 279 8 34 20 14 17 33 17 200 $ $ 260 $ 70 $ 70 15 $ 279 142 186 137 93 $ 142 S 186 $ 137