Exercise 3-22B (Algo) Preparing unadjusted and adjusted trial balances, including the adjustments LO P8 2. Use the following adjustment information to complete the Adjustments columns of the work sheet. a. Depreciation on equipment, $16 b. Accrued salaries. $19 c. The $25 of unearned revenue has been earned d. Supplies available at December 31, $80 e. Expired insurance, $28 ces 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. Unadjusted Trial Balance Adjustments Adjusted Trial Balance Income Statement Balance Sheet and Statement of Retained Earnings Dr. Cr. Dr. Cr. Dr. Cr Dr Cr. Dr. Cr $ 88 $ 86 $ 86 51 51 51 102 44 65 $ 19 25 88 Account Title Cash Accounts receivable Supplies Prepaid insurance Equipment Accum depreciation Equip Accounts payable Salaries payable Uneamed revenue Common stock Retained earnings Dividends Services revenue Depreciation expense-Equip Salaries expense Insurance expense Supplies expense Uites expense Totals Net incomo Totals 58 32 205 13 31 25 430 S $ 436 S 13 S 0 $ 150 $ 13 0 137 0 $ 13 $ 0 $ 137 $